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Research and Development Expense International Business Machines Corporation (IBM) reported the following on its 2018 form 10-K. Required a. Calculate IBM's common-size research, development and engineering expense for each year. What pattern do we observe? Note: Round percentage to one decimal places (for example, enter 6.7% for 6.6555% ). RD\&E Expense relative to sales has over the years from 2016 to 2018. b. Compute the research, development and engineering expense per new patent for each year. What pattern do we observe? Note: Round percentage to one decimal places (for example, enter 6.7% for 6.6555% )