Operating data for Jacobs Corporation are presented below.

2014	2013
Sales revenue	$828,300	$642,500
Cost of goods sold	529,300	412,200
Selling expenses	128,000	78,500
Administrative expenses	75,800	50,600
Income tax expense	33,500	25,700
Net income	61,700	75,500

Prepare a schedule showing a vertical analysis for 2014 and 2013.(Round percentages to 1 decimal place, e.g. 12.1%.)

JACOBS CORPORATION Condensed Income Statement For the Years Ended December 31
2014	2013
Amount	Percent	Amount	Percent
Sales	$828,300		%	$642,500		%
Cost of goods sold	529,300		%	412,200		%
Gross profit	299,000		%	230,300		%
Selling expenses	128,000		%	78,500		%
Administrative expenses	75,800		%	50,600		%
Total operating expenses	203,800		%	129,100		%
Income before income taxes	95,200		%	101,200		%
Income tax expense	33,500		%	25,700		%
Net income	$61,700		%	$75,500		%