Use the following selected information from Carleton Incorporated to determine the Year 1 and Year 2 trend percentages for cost of goods sold using Year 1 as the base. Net sales Cost of goods sold Operating expenses Net earnings Year 2 $ 278,700 151,400 54,740 28,520 Year 1 $ 231,900 130, 090 52,740 20,320 Multiple Choice 116.4% for Year 2 and 100.0% for Year 1. 36.2% for Year 2 and 40.5% for Year 1. 65.9% for Year 2 and 64.6% for Year 1 O 54.3% for Year 2 and 56.1% for Year 1. O 120.2% for Year 2 and 100.0% for Year 1