I have a question with this problem I am getting stuck.

It is asking to prepare an income statement and a common sized income statement from the following information

Sales $525,000

Cost of goods sold 200,00

General and administrative expenses 62,000

Depreciation expenses 8,000

Interest expense 12,000

Income taxes 97,200

so far all of what I got was

Sales 525,000 100%

Cost of goods sold 200,000 38.1%

Gross Profit 325,000 61.9%

I honestly do not know if I need to add the gross profit or operating income I am confused please help.