20. Use the following selected information from Wheeler, LLC to determine the 2015 and 2014 common size percentages for cost of goods sold using Net sales as the base. Net sales Cost of goods sold Operating expenses Net earnings 2015 $ 538,600 223,900 81,640 41,260 2014 $ 436,200 135,830 78,680 29,260 41.6% for 2015 and 31.1% for 2014. 176.3% for 2015 and 203.3% for 2014. 56.7% for 2015 and 49.2% for 2014. 123.5% for 2015 and 100.0% for 2014. O 77% for 2015 and 6.7% for 2014