If all else were equal, which of the following interest rates would yield the lowest net present value? Cannot be determined without more data. 6% 10% The Banks Corporation reported the following: Year 3 Year 2 Year 1 Sales 42,000 51,000 46,500 38,000 Cost of goods sold 46,000 42,000 4,500 Inventory 5,000 4,000 22,000 Equipment 23,000 24,000 For a horizontal analysis, what is the percent change in cost of goods sold for year 2? Convert your final answer to a percentage, round to one decimal place and enter without the "%" sign (e.g. a final answer of 0.105678 would be entered as 10.6)