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 120.5\% for Year 2 and 100.0\% for Year 1. 66.2% for Year 2 and 64.6% for Year 1. 36.1\% for Year 2 and 40.3% for Year 1. 54.1\% for Year 2 and 56.1% for Year 1. 116.0% for Year 2 and 100.0% for Year 1