Required:
1.	Complete the "%" columns to be used in a vertical analysis of Sports Emporium's two operating segments. Express each amount as a percentage of sales. (Round your answers to 1 decimal place.)

Amount	%	Amount	%

Net sales	$1,825,000		$980,000
Cost of goods sold	1,050,000		445,000
Gross profit	775,000		535,000
Operating expenses	460,000		350,000
Operating income	315,000		2185,000
Other income (expense)	20,500		(15,500)
Income before tax	335,500		169,500
Income tax expense	81,000		71,000
Net income	$ 254,500		$98,500

2.

Use vertical analysis to compare the profitability of the two operating segments. Which segment is more profitable?

	Sporting Goods
	Sports Apparel