Use the following selected information from Wheeler, LLC to determine the 2015 and 2014 trend percentages for cost of goods sold using 2014 as the base.. Net sales Cost of goods sold Operating expenses Net earnings 2015 $ 283,700 150,400 53,740 29,520 2014 $ 232,900 131,090 51,740 21,320 114.7% for 2015 and 100.0% for 2014 121.8% for 2015 and 100.0% for 2014. 35.7% for 2015 and 39.5% for 2014. 53.0% for 2015 and 56.3% for 2014. 0 67.5% for 2015 and 64.6% for 2014