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

McKenzie Sales, Limited Comparative Income Statement
	This Year	Last Year
Sales	$ 7,300,000	$ 5,548,000
Cost of goods sold	4,610,000	3,507,500
Gross margin	2,690,000	2,040,500
Selling and administrative expenses:
Selling expenses	1,398,000	1,080,000
Administrative expenses	706,000	611,000
Total expenses	2,104,000	1,691,000
Net operating income	586,000	349,500
Interest expense	102,000	84,000
Net income before taxes	$ 484,000	$ 265,500

Members of the companys board of directors are surprised to see that net income increased by only $218,500 when sales increased by $1,752,000.

Required:

1. Express each year's income statement in common-size percentages. (Round your percentage answers to 1 decimal place (i.e., 0.1234 should be entered as 12.3).)