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

McKenzie Sales, Ltd. Comparative Income Statement
	This Year			Last Year
Sales	$	7,380,000		$	5,608,800
Cost of goods sold		4,770,000			3,512,500
Gross margin		2,610,000			2,096,300
Selling and administrative expenses:
Selling expenses		1,377,000			1,076,000
Administrative expenses		702,000			616,500
Total expenses		2,079,000			1,692,500
Net operating income		531,000			403,800
Interest expense		101,000			91,000
Net income before taxes	$	430,000		$	312,800

Members of the companys board of directors are surprised to see that net income increased by only $117,200 when sales increased by $1,771,200.

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).)