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

McKenzie Sales, Limited Comparative Income Statement
	This Year	Last Year
Sales	$ 7,320,000	$ 5,563,200
Cost of goods sold	4,760,000	3,509,500
Gross margin	2,560,000	2,053,700
Selling and administrative expenses:
Selling expenses	1,382,000	1,079,000
Administrative expenses	708,500	610,500
Total expenses	2,090,500	1,689,500
Net operating income	469,500	364,200
Interest expense	106,000	89,000
Net income before taxes	$ 363,500	$ 275,200

Members of the companys board of directors are surprised to see that net income increased by only $88,300 when sales increased by $1,756,800.

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).