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

McKenzie Sales, Ltd. Comparative Income Statement
	This Year			Last Year
Sales	$	7,300,000		$	5,548,000
Cost of goods sold		4,670,000			3,513,000
Gross margin		2,630,000			2,035,000
Selling and administrative expenses:
Selling expenses		1,379,000			1,077,500
Administrative expenses		704,000			616,000
Total expenses		2,083,000			1,693,500
Net operating income		547,000			341,500
Interest expense		104,000			85,000
Net income before taxes	$	443,000		$	256,500

Members of the company’s board of directors are surprised to see that net income increased by only $186,500 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).)