Acme Inc. included the following information in its annual report: 20X2 20X1 20X0 Sales 178,400 162,500 155,500 Cost of Goods Sold 115,000 102,500 100,000 Operating Expenses 50,000 50,000 45,000 Net Income 13,400 10,000 10,500 In a horizontal common size income statement for 20X2, where 20X0 is the base year, sales are expressed as Select one: OA 87.2% O B. 100.0% OC 114.7% OD. 148.7% OE 85.3%