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Use the following selected Information from Wheeler, LLC to determine the 2017 and 2016 common size percentages for cost of goods sold using Net sales as the base. 2017 2016 $571,400 $461,800 Cost of goods sold 232,900 136, 610 Operating expenses 4,940 81,860 42,940 30,440 Net sales Net earnings Multiple Choice 179 876 for 2017 and 211.4% for 2016. 55.6% for 2017 and 473% for 2016. 40.8% for 2017 and 29.6% for 2016. 123.7% for 2017 and 000% for 2016 75% for 2017 and 6.6% for 2016