Answer and Explanation:
The preparation of the vertical analysis is presented below:
Particulars      	Amount           %      Amount    %
Sales                 $830,700	100      $634,900	100
Less: 
Cost of goods sold $529,000	63.7    $415,000	65.4
Gross Profit          $301,700	36.3     $219,900	34.5
Less: 
Selling Expenses	$124,700	15.0       $73,600	11.6
administrative expenses $78,800 9.5  	$53,900	8.5
Total Operating 
 expenses               $203,500	24.5	$127,500  20.9
Income before 
income taxes         $98,200          11.8  $92,400  14.5
Less: 
Income tax expenses $33,500	4.0    $23,400  3.7
Net Income               $64,700	7.8    	$69,000	10.8
Working note
The percentage is like
= Items value ÷ sales × 100
Like for cost of goods sold 
= $529,000 ÷ $830,700 × 100
= 63.68%
It is same applicable for other items also