Perform a vertical analysis for the entry "Gross Sales" on the portion of an income statement shown below $($as a $\%).$

$\backslash$table$[[$Revenue$],[$Gross Sales,$$181,000,\%],[$Less: Sales Returns and Allowances,$11,600,],[$Net Sales,$169,400,],[$Cost of Goods Sold$],[$Merchandise Inventory, Jan. $1,70,150,],[$Net Purchases,$58,300,],[$Goods Available for Sale,$128,450,],[$Less: Merchandise Inventory, Dec. $31,85,000,],[$Cost of Goods Sold,$43,450,],[$Gross Margin,$125,950,]]$