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

McKenzie Sales, Ltd. Comparative Income Statement
	This Year			Last Year
Sales	$	7,340,000		$	5,578,400
Cost of goods sold		4,760,000			3,514,000
Gross margin		2,580,000			2,064,400
Selling and administrative expenses:
Selling expenses		1,390,000			1,074,000
Administrative expenses		710,500			614,500
Total expenses		2,100,500			1,688,500
Net operating income		479,500			375,900
Interest expense		101,000			87,000
Net income before taxes	$	378,500		$	288,900

Members of the companys board of directors are surprised to see that net income increased by only $89,600 when sales increased by $1,761,600.

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).)