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.
$\begin{array}{|l|l|l|}\hline & 20 x x & 20 x x \\\hline & & \\\hline \text { Net sales } & \$ 780,000 & \\\hline \text { Cost of goods sold } & 452,400 & \\\hline \text { Grossimargin } & \$ 327,600 & \\\hline \text { Operating expenses } & 156,000 & \\\hline \text { Income before income taxes } & \$ 171,600 & \\\hline \text { Income taxes expense } & 124,800 & \\\hline \text { Net income } & \$ 46,800 & \\\hline & & \\\hline\end{array}$