The most recent annual income statement for Vertigo Enterprises is presented below. Prepare a vertical analysis of the statement.

Vertigo Enterprises Income statement $647600 Income Expenses Cost of sales Advertising expense Insurance expense Rent expense Utilities expense Depreciation Wages and salaries Interest expense Total expenses 280 000 60 000 30000 48 000 3 600 24 000 120 000 9 000 574 600 Profit 73000