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

McKenzie Sales, Limited Comparative Income Statement
	This Year	Last Year
Sales	$ 7,310,000	$ 5,555,600
Cost of goods sold	4,610,000	3,515,500
Gross margin	2,700,000	2,040,100
Selling and administrative expenses:
Selling expenses	1,385,000	1,077,000
Administrative expenses	707,500	615,500
Total expenses	2,092,500	1,692,500
Net operating income	607,500	347,600
Interest expense	100,000	91,000
Net income before taxes	$ 507,500	$ 256,600

Members of the companys board of directors are surprised to see that net income increased by only $250,900 when sales increased by $1,754,400.

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).)