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

McKenzie Sales, Ltd. Comparative Income Statement
	This Year			Last Year
Sales	$	7,390,000		$	5,616,400
Cost of goods sold		4,690,000			3,514,500
Gross margin		2,700,000			2,101,900
Selling and administrative expenses:
Selling expenses		1,388,000			1,081,500
Administrative expenses		711,000			613,000
Total expenses		2,099,000			1,694,500
Net operating income		601,000			407,400
Interest expense		97,000			88,000
Net income before taxes	$	504,000		$	319,400

Members of the companys board of directors are surprised to see that net income increased by only $184,600 when sales increased by $1,773,600.

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).)