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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. 2015 2014 341,800 $282,600 131,150 59,600 22,180 Net sales Operating expenses Net earnings 169,900 61,840 31,180 497% for 2015 and 46.4% for 2014. 1475% for 2015 and 148.2% for 2014. 121.0% for 2015 and 100.0% for 2014. 678% for 2015 and 675% for 2014. 91% for 2015 and 78% for 2014