Operating data for ABC Corporation are presented below.

                                        2008             2009
Sales                                $750,000     $600,000
Cost of Goods Sold             465000         390000
Selling Expenses                120000          72000
Administrative Expenses      60000           54000
Income Tax Expense          33000            24000
Net Income                      72000            60000

Create a schedule illustrating a vertical analysis for 2008 and 2009.