Comparative statement data for Farris Company and Ratzlaff Company, two competitors, appear below. All balance sheet data are as of December 31, 2017, and December 31, 2016.

Farris Company Ratzlaff Company

2017 2016 2017 2016

Net sales $ 1,520,000 $339,000

Cost of goods sold 1,030,000 240,600

Operating expenses 301,100 80,000

Interest expense 8,200 2,300

Income tax expense 53,500 7,000

Current assets 322,000 $310,600 82,600 $79,200

Plant assets (net) 519,900 498,200 140,100 124,500

Current liabilities 65,000 75,000 35,800 31,400

Long-term liabilities 108,000 90,200 28,600 25,200

Common stock, $10 par 497,000 497,000 117,000 117,000

Retained earnings 171,900 146,600 41,300 30,100

(a) Prepare a vertical analysis of the 2017 income statement data for Farris Company and Ratzlaff Company in columnar form. (Round percentages to 1 decimal place, e.g. 12.1%.)