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

$\backslash$table$[[$Mckenzie Sales, Linited$],[$Comparative Incose Statesent$],[$Sales$,$This Year,Last Year$],[$Cest of goods sold,$\backslash$table$[[$$ $7,37$e$,608],[4,65$e$,$ ene$]],\backslash$table$[[$$ $5,6$e$1,200],[3,511,$ eee$]]],[$Cross margin,$2,710,080,2,060,200],[$Selling and adeinistrative expenses:,,$],[$Selling expenses,$1,389,$ e$0,1,$e$81,200],[$Adeinistrative expenses,$7$e$5,079,611,590],[$Tetal expenses,$2,094,49,1,652,366],[$Net operating income,$616,000,397,760],[$Interest expense,$105,090,92,000],[$Net incose before taxes,$ $511,090,$$ $305,760]]$

The company's board of directors is surprised to see net income increased by only $$205,300$ when sales increased by $$1768,800.$ Required:

Express each year's income statement in common$-$sire 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 Yeer$],[$Sales$,$$$,$N$],[$Cost of goods sold,$\%,\%$