Lassiter Company reported the following information for the current year and prior year: Account Current year Percentage Prior year Net sales revenue $364,000 100% $300,000 COGS $227,200 ? $240,000 Gross Profit $136,800 37.58% $60,000 Selling/General Exp. $64,800 17.8% $12,000 Net income before tax $72,000 ? $48,000 Income Tax $3,600 0.99% $3,000 Net Income $68,400 ? $45,000 With respect to current year net sales revenue, what would a vertical analysis report? O A. Net sales revenue would be the base amount B. A decrease of 21.33% in net sales revenue C. A dividend yield of $18.79 D. COGS would be 62.42% of net sales revenue