The Banks Corporation reported the following: Sales Cost of goods sold Inventory Equipment Year 3 51,000 46,000 5,000 22,000 Year 2 46,500 42,000 4,000 23,000 Year 1 42,000 38,000 4,500 24,000 For a horizontal analysis, what is the percent change in cost of goods sold for year 2? Convert your final answer to a percentage, round to one decimal place and enter without the "%" sign (e.g. a final answer of 0.105678 would be entered as 10.6). In a balanced Scorecard which of the following would most likely be a component in the internal process perspective? O Customer ratings Net income On time deliveries O Training hours