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

McKenzie Sales, Ltd. Comparative Income Statement
	This Year			Last Year
Sales	$	7,350,000		$	5,586,000
Cost of goods sold		4,780,000			3,509,500
Gross margin		2,570,000			2,076,500
Selling and administrative expenses:
Selling expenses		1,394,000			1,076,000
Administrative expenses		706,000			611,500
Total expenses		2,100,000			1,687,500
Net operating income		470,000			389,000
Interest expense		100,000			89,000
Net income before taxes	$	370,000		$	300,000

Members of the companys board of directors are surprised to see that net income increased by only $70,000 when sales increased by $1,764,000.

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).)