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

The company's board of directors is surprised to see net income increased by only $$97,000$ when sales increased by Required:

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 $12\mathrm{.}3).$

$\backslash$table$[[,$This Year,Last Year$],[$Sales$,100\mathrm{.}0,\%,100\mathrm{.}0,\%],[$Cost of goods sold,$65\mathrm{.}0,\%,62\mathrm{.}9,\%],[$Gross margin,$35\mathrm{.}0,\%,37\mathrm{.}1,\%],[$Selling and administrative expenses:$],[$Selling expenses,,$\%,19\mathrm{.}4,\%],[$Administrative expenses,$9\mathrm{.}6,\%,11\mathrm{.}0,\%],[$Total selling and administrative expenses,$9\mathrm{.}6,\%,30\mathrm{.}4,\%],[$Net operating income,$25\mathrm{.}4,\%,6\mathrm{.}7,\%],[$Interest expense,$1\mathrm{.}4,\%,1\mathrm{.}6,\%],[$Net income before taxes,$24\mathrm{.}0,\%,5\mathrm{.}1,\%]]$