Leslie's Burgers operates and franchises fast-food restaurants specializing in grilled hamburgers and chicken sandwiches. The 2012 and 2013 income statements are as follows (in $000s):
| Year Ended |
| December 31, 2013 |
December 31, 2012 |
| Total revenues |
$41,241 |
$40,193 |
| Expenses |
| Cost of restaurant sales |
11,129 |
11,085 |
| Restaurant operating expenses |
16,917 |
16,732 |
| General and administrative |
6,832 |
5,291 |
| Advertising |
2,566 |
2,654 |
| Depreciation and amortization |
2,207 |
2,113 |
| Impairment of long-lived assets |
987 |
0 |
| Total expenses |
40,638 |
37,875 |
| Operating income |
$603 |
$2,318 |
(a) Prepare a common-size analysis of this section of Leslie's Burgers' income statement. Your answers may not add perfectly due to rounding. (Round answers to 1 decimal place, e.g. 50.2%.)