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

McKenzie Sales, Limited Comparative Income Statement
	This Year	Last Year
Sales	$ 7,370,000	$ 5,601,200
Cost of goods sold	4,630,000	3,512,000
Gross margin	2,740,000	2,089,200
Selling and administrative expenses:
Selling expenses	1,383,000	1,073,500
Administrative expenses	709,000	609,500
Total expenses	2,092,000	1,683,000
Net operating income	648,000	406,200
Interest expense	97,000	86,000
Net income before taxes	$ 551,000	$ 320,200

Members of the companys board of directors are surprised to see that net income increased by only $230,800 when sales increased by $1,768,800.

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).)