Use the following selected information from Whitman Corp. 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 Year 1 $ 282,200 $ 232,600 150,700 130, 790 54,040 52,040 29,220 21,020 Multiple Choice 115.2% for Year 2 and 100.0% for Year 1. 53.4% for Year 2 and 56.2% for Year 1. 35.9% for Year 2 and 39.8% for Year 1. 121.3% for Year 2 and 100.0% for Year 1. 67.0% for Year 2 and 64.6% for Year 1