Please show a complete step-by-step solution for letter B. Thank you!

Research and Development Expense International Business Machines Corporation (IBM) reported the following on its 2018 form 10-K. Required a. Calculate IBM's common-size research, development and engineering expense for each year. What pattern do we observe? Note: Round percentage to one decimal places (for example, enter 6.7% for 6.6555% ). RD\&E Expense relative to sales has over the years from 2016 to 2018 . b. Compute the research, development and engineering expense per new patent for each year. What pattern do we observe? Note: Round percentage to one decimal places (for example, enter 6.7% for 6.6555% ). 2018