D Category Prior year Current year Accounts payable 41.400 46,000 Accounts receivable 115,200 122,400 Accruals 16,200 13,500 Additional paid in capital 200,000 216,660 Cash ??? Common Stock @ par value 37.600 42.000 COGS 131.400 170,612.00 Depreciation expense 21,600 22,978.00 Interest expense 16,200 16,697.00 Inventories 111,600 115.200 Long-term debt 135.000 138,772.00 Depreciation experi 21.000 Intenst expense 10,200 10.007.00 ventories 111.000 115.200 Long-term debe 135.000 133,772.00 Not fixed assets 376.868.00 300,000 Notes payable 59,400 14.000 Operating expenses (excl. depr.) 50,400 63,721.00 Retained earnings 122,400 136.000 Sales 255,000 335,647.00 Thxes 9,900 19,233.00 What is the entry for the current year's cost of goods sold on a common-sized income statement? Submit Answer format: Porcentage Round to: 2 decimal places (Example: 9.24%. % sign required. Will accept decimal format founded to 4 decimal places (ex: 0.09243)