1) Use the following information for Owens Corporation to determine (1) the 2018 and 2019 common-size percents for cost of goods sold using net sales as the base and (2) the 2018 and 2019 trend percents for net sales using 2018 as the base year. ($thousands) Net sales Cost of goods sold $ 2019 101,400 $ 55,300 2018 58,100 30,700 Select one of the following catagories of ratio analysis. Explain what the ratios in that category meausre. Choose one ratio from the category selected present its formula and expain what it measures. a. Liquidity and efficiency b. Solvency c. Profitability d. Market prospects