Use the following selected Information from Whitman Corp. to determine the Year 1 and Year 2 common size percentages for operating expenses using Net sales as the base. Net sales Cost of goods sold Operating expenses Net earnings Year 2 Year 1 $423,800 $346,600 192,490 133,100 70,090 67,550 35,380 25,130 Multiple Choice 122.3% for Year 2 and 100.0% for Year 1. 45.4% for Year 2 and 38.4% for Year 1 ooooo C 28.9% for Year 2 and 18.9% for Year 1. C 16.5% for Year 2 and 19.5% for Year 1. ) 20.2% for Year 2 and 18.9% for Year 1