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

McKenzie Sales, Limited Comparative Income Statement
	This Year	Last Year
Sales	$ 7,340,000	$ 5,578,400
Cost of goods sold	4,620,000	3,510,500
Gross margin	2,720,000	2,067,900
Selling and administrative expenses:
Selling expenses	1,379,000	1,076,000
Administrative expenses	709,500	615,000
Total expenses	2,088,500	1,691,000
Net operating income	631,500	376,900
Interest expense	101,000	87,000
Net income before taxes	$ 530,500	$ 289,900

Members of the companys board of directors are surprised to see that net income increased by only $240,600 when sales increased by $1,761,600.

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).)