A comparative income statement is given below for McKenzie Sales, Limited, of Toronto:

McKenzie Sales, Limited

Comparative Income Statement

This Year Last Year

Sales $ $7,350,000$ $ $5,586,000$

Cost of goods sold $4,780,0003,514,500$

Gross margin $2,570,0002,071,500$

Selling and administrative expenses:

Selling expenses $1,376,0001,075,000$

Administrative expenses $703,000609,000$

Total expenses $2,079,0001,684,000$

Net operating income $491,000387,500$

Interest expense $102,00087,000$

Net income before taxes $ $389,000$ $ $300,500$

Members of the company$$s board of directors are surprised to see that net income increased by only $$88,500$ when sales increased by $$1,764,000.$

Required:

$1.$ Express each year's income statement in common$-$size percentages. $($Round your percentage answers to $1$ decimal place $($i$.$e$.,0\mathrm{.}1234$ should be entered as $12\mathrm{.}3).)$