4. The following common-size income statements are available for Aguila Corporation for the two years ended December 31, 2011 and 2012: 2012 2011 Sales 10096 100% Cost of Sales 55 70 Gross profit on sales 45 30 Operating expenses (including income tax expense) 20 18 Profit 25% What should be the trend percentage for gross profit on sales for 2012? O a. 58.5% O b. 130% O c. 150% O d. 195%