A comparative income statement is given below for Ryder Company:

Ryder Company Comparative Income Statement
	This Year			Last Year
Sales	$	7,330,000		$	5,497,500
Cost of goods sold		4,990,300			3,511,000
Gross margin		2,339,700			1,986,500
Selling and administrative expenses:
Selling expenses		1,471,500			1,079,500
Administrative expenses		711,000			609,000
Total selling and administrative expenses		2,182,500			1,688,500
Net operating income		157,200			298,000
Interest expense		96,000			91,000
Net income before taxes	$	61,200		$	207,000

The president is concerned that net income is down even though sales have increased during the year. The president is also concerned that administrative expenses have increased because the company made a concerted effort to cut waste out of the organization.

Required:
1.	Express each year's income statement in common-size percentages. (Input all amounts as positive values. Round your intermediate and final answer to 1 decimal places. Omit the "%" sign in your response.)

	This Year		Last Year
Sales	%		%
Cost of goods sold	%		%
Gross margin	%		%
Selling and administrative expenses:
Selling expenses	%		%
Administrative expenses	%		%
Total selling and administrative expenses	%		%
Net operating income	%		%
Interest expense	%		%
Net income before taxes	%		%