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29. Use the following selected information from Wheeler, LLC to determine the 2018 and 201'? common size percentages for the following ' Cost of goods sold ' Gross prot ' Operating expenses ' Net income Use Net sales as the base for the calculations. 2018 2017 Net sales 276,200 231,400 Cost of goods sold 151,900 129,590 Operating expenses 55,240 53,240 Net earnings 27,820 19,820 30. Prepare a circle graph based on the following common-size data: 100% Sales, net 60% Cost of sales 40% Gross prot 20% Selling expenses 15% Administrative expenses 5% Net income