Operating data for Gallup Corporation are presented below.

2012    2011

Sales    750,000           600,000

Cost of goods sold      465,000           390,000

Selling expenses          120,000           72,000

Administrative expenses         60,000             54,000

Income tax expense    33,000             24,000

Net income      $72,000           $60,000

Complete the schedule showing a vertical analysis for 2012 and 2011.