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

McKenzie Sales, Limited

Comparative Income Statement

This Year Last Year

Sales $ $7,380,000$ $ $5,608,800$

Cost of goods sold $4,740,0003,515,500$

Gross margin $2,640,0002,093,300$

Selling and administrative expenses:

Selling expenses $1,376,0001,073,500$

Administrative expenses $707,500617,000$

Total expenses $2,083,5001,690,500$

Net operating income $556,500402,800$

Interest expense $103,00089,000$

Net income before taxes $ $453,500$ $ $313,800$

Members of the company$$s board of directors are surprised to see that net income increased by only $$139,700$ when sales increased by $$1,771,200.$

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 $12\mathrm{.}3).)$