If Sydney Tea's net sales decreased from $91,000 in year 1 to $44,000 in year 2 and its cost of goods sold decreased from $32,000 in year 1 to $24,000 in year 2, the vertical analysis based on sales would show the following for cost of goods sold for the two periods: (Round your final answer to the nearest percentage.) 284% and 183%. 55% and 35%. 35% and 55%. 183% and 284%