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

McKenzie Sales, LimitedComparative Income Statement$$This YearLast YearSales$ $7,370,000$$ $5,601,200$Cost of goods sold$4,730,0003,510,000$Gross margin$2,640,0002,091,200$Selling and administrative expenses:$$Selling expenses$1,382,0001,077,000$Administrative expenses$706,000614,500$Total expenses$2,088,0001,691,500$Net operating income$552,000399,700$Interest expense$104,00089,000$Net income before taxes$ $448,000$$ $310,700$

The company$$s board of directors is surprised to see net income increased by only $$137,300$ when sales increased by $$1,768,800.$

Required:

$1.$ Express each year's income statement in common$-$size percentages.

Note: Round your percentage answers to $1$ decimal place $($i$.$e$.,0\mathrm{.}1234$ should be entered as $12\mathrm{.}3).$