13 Using the common-size percentages, which item is most responsible for the decline in net income? S 012709 Income Reason for Decline in Net statement Income Express the following comparative income statements in common-size percents (Round your percentage answers decimal place) GOMEZ CORPORATION Comparative Income Statements For Years Ended December 11 Current Year Prior Year $ 5 $ Sales 5765,000 030 000 Cost of goods 568.100 280.000 Gros pro 196.900 341,200 Operating expense 120.000 246,800 Netcom $ 8.900 $ 94,400 Reason for Decline in Net Income >