Operating data for Poll Corporation are presented below.

                                                                     2017      2016

Net sales                                                 $900,000      $700,000

Cost of goods sold                                    570,000        450,000

Selling expenses                                      140,000          90,000

Administrative expenses                            80,000          60,000

Income tax expense                                   33,000          30,000

Net income                                                  77,000          70,000

Instructions

(a) Prepare a schedule showing a vertical analysis for 2017 and 2016.