$\backslash$table$[[$McKenzie Sales, Limited Comparative Income Statement$],[,$This Year,Last Year$],[$Sales$,$$ $7,400,000,$$ $5,624,$eee$],[$Cost of goods sold,$4,780,$eee,$3,510,500],[$Gross margin,$2,620,000,2,113,500],[,,],[$Selling expenses,$1,381,$eee,$1,878,$eea$],[$Administ rative expenses,$711,500,614,500],[$Total expenses,$2,092,500,1,692,500],[$Net operating incone,$527,500,421,0$ee$],[$Interest expense,$100,000,88,000],[$Net income before taxes,$ $427,500,$$ $333,00$e$]]$

The company's board of directors is surprised to see net income increased by only $$94,500$ when sales increased by $$1,776,000.$ Required:

Express each year's income statement in common$-$size percentages.

Note: Round your percentage answers to $1$ decimal place $($i$.$e$.,0\mathrm{.}1234$ should be entered as $12\mathrm{.}3).$

$\backslash$table$[[,$This Year,,Last Year,$],[$Sales$,,\%,,\%],[$Cost of goods sold,,$\%,,\%],[$Gross margin,$0\mathrm{.}0,\%,0\mathrm{.}0,\%],[$Selling and administrative expenses:$],[$Selling expenses,,$\%,,\%],[$Administrative expenses,,$\%,,\%],[$Total selling and administrative expenses,$0\mathrm{.}0,\%,0\mathrm{.}0,\%],[$Net operating income,$0\mathrm{.}0,\%,0\mathrm{.}0,\%],[$Interest expense,,$\%,,\%],[$Net income before taxes,$0\mathrm{.}0,\%,0\mathrm{.}0,\%]]$