Question: You want to understand how the entries on the financial statements are related to sales so that you can identify entries that are appropriate for the percentage of sales approach. As a starting point, you will work on the "Consolidated Statements of Operations" and "Consolidated Balance Sheets", and compute each entry as a percentage of sales for that year for the years of 2017 and 2018. Given your results, what entries are appropriate for the percentage of sales approach? Are your findings consistent with your understanding of the company's strategy?