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.
$$\begin{array} { | l r l | } \hline & { \mathbf { 2 0 x \mathbf { x } } } & \mathbf { 2 0 x \mathbf { x } } \\\text { Net sales } & \$ 200,000 & \underline{\quad\quad}\\\text { Cost of goods sold } & 116,000 & \\\text { Gross margin } & \$ 84,000 &\underline{\quad\quad} \\\text { Operating expenses } & 46,000 &\underline{\quad\quad} \\\text { Income before income taxes } & \$ 38,000 & \\\text { Income taxes expense } & 15,200 &\underline{\quad\quad} \\\text { Net income } & \$ 22,800 & \\\hline\end{array}$$