Use the following selected information from Wren, LLC to determine the 2020 and 2019 trend percentages for net sales using 2019 as the base.

	2020	2019
Net sales	$379,700	$352,100
Cost of goods sold	251,200	250,290
Operating expenses	54,540	52,540
Net earnings	28,720	20,520

140.0% for 2020 and 100.0% for 2019.

33.8% for 2020 and 28.9% for 2019.

107.8% for 2020 and 100% for 2019.

66.2% for 2020 and 71.1% for 2019.