Perform vertical analysis of the data in the previous table to indicate any potential red flags regarding possible understatement of the COGS.

\begin{tabular}{l|r|r|r|r|r|} \multicolumn{7}{c}{} & \multicolumn{5}{c}{ FIVE-YEAR FINANCIAL DATA FOR COMPANY A } \\ \multicolumn{1}{c}{} & YEAR 1 & YEAR 2 & YEAR 3 & YEAR 4 & YEAR 5 \\ \hline Sales & $100,000.00 & $105,000.00 & $110,250.00 & $137,812.50 & $206,718.75 \\ COGS & 75,000.00 & 78,750.00 & $2,687.50 & 66,150.00 & 59,535.00 \\ Margin & 25,000.00 & 26,250.00 & 27,562.50 & 71,662.50 & 147,183.75 \\ \hline \end{tabular}