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

McKenzie Sales, Ltd. Comparative Income Statement
	This Year			Last Year
Sales	$	7,330,000		$	5,570,800
Cost of goods sold		4,730,000			3,513,000
Gross margin		2,600,000			2,057,800
Selling and administrative expenses:
Selling expenses		1,383,000			1,079,000
Administrative expenses		710,000			615,500
Total expenses		2,093,000			1,694,500
Net operating income		507,000			363,300
Interest expense		98,000			92,000
Net income before taxes	$	409,000		$	271,300

Members of the companys board of directors are surprised to see that net income increased by only $137,700 when sales increased by $1,759,200.

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).)