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		4,610,000			3,507,000
Gross margin		2,770,000			2,101,800
Selling and administrative expenses:
Selling expenses		1,391,000			1,072,500
Administrative expenses		702,000			612,500
Total expenses		2,093,000			1,685,000
Net operating income		677,000			416,800
Interest expense		105,000			94,000
Net income before taxes	$	572,000		$	322,800

Members of the companys board of directors are surprised to see that net income increased by only $249,200 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).)