please help

Year 1 Year 2 Sales 7,320,000 6,263,200 Cost of goods sold 4,670,000 3,515,000 Gross Margin 2,650,000 2,747,700 Selling expenses 1,381,000 1,074,000 Admin expenses 702,000 610,000 Total S&A expenses 2,083,000 1,684,000 Net operating income 567,000 1,063,700 What year did the company have the lowest percentage of cost of goods sold? Multiple Choice Year 1 Year 2 What was the percentage change in operating income from Year 1 to Year 2 In addition to the number please provide whether it was a increase (4) or decrease