Using the Income Statement Below,develop a Common-Size Statement by Filling

Using the income statement below,develop a common-size statement by filling in the blanks provided.Show your work.Round to one decimal place.
$\begin{array}{lr}&20xx&20xx\\\text { Net sales } & \$ 200,000&\_\_\_ \\\text { Cost of goods sold } & 116,000&\_\_\_ \\\text { Gross margin } & \$ 84,000 &\_\_\_ \\\text { Operating expenses } & 46,000&\_\_\_ \\\text { Income before income taxes } & \$ 38,000&\_\_\_ \\\text { Income taxes expense } & 15,200&\_\_\_ \\\text { Net income }&\$22,800&\_\_\_ \\\end{array}$