(Common-size analysis and differences in profitability) Comparative financial statement data for First Ltd. and Supreme Ltd., two competitors, follow: First Ltd. Supreme Ltd. 2020 2019 Net sales $359,200 Cost of goods sold 229,888 Operating expenses 73,040 Interest expense 3,230 Income tax expense 18,840 Current assets 161,210 Capital assets (net) 419.900 Current liabilities 51.700 Long-term liabilities 73,090 Share capital 378.000 $149,010 356.050 41.660 96,280 283,000 2020 $1,902,300 1,084,311. 507,090 38.130 76,580 979,300 1,435,500 211.120 667.860 1,314,000 2019 $814,170 1,536,230 263.350 561,390 1.139.000 Prepare a common-size analysis of the 2020 statement of income data for First Ltd. and Supreme Ltd. (Round percentage answers to 1 decimal place, eg. 15.1%) First Supl Net sales % $ 96 % 96 % 96 V