Prepare a Comparative Common-Size Income Statement for Clarion, Inc Operating Expenses

Prepare a comparative common-size income statement for Clarion, Inc. for 2019 and 2018 data. (Round percentages to one decimal place.)
Clarion, Inc.
Comparative Income Statement
Years Ended December 31,2019 and 2018 $\begin{array}{llr}&\underline{2019}&\underline{2018}\\\text { Net Sales } & \$ 6,355 & \$ 4,920 \\\text { Cost of Goods Sold } & \underline{3,370} & \underline{2,200} \\\text { Gross Profit } &2,985& 2,720\end{array}$ Operating Expenses:
$$\begin{array} { l l l } \text { Selling Expenses } & 675 & 580 \\\text { Administrative Expenses } & \underline { 410 } & \underline { 425 } \\\text { Total Operating Expenses } & \underline { 1,085 } & \underline { 1,005 } \\\text { Operating Income } & 1,900 & 1,715\end{array}$$ Other Income and (Expenses):
$\begin{array}{lll}\text { Interest Expense } & \underline{(400)}& \underline{(695)} \\\text { Total Other Income and (Expenses) } & \underline{(400)}& \underline{(695)} \\\text { Income Before Income Taxes } & 1,500 & 1,020\\\text { Income Tax Expense } & \underline{230}& \underline{210}\\ \text { Net Income } & \underline{\$1,270}& \underline{\$810}\end{array}$