Exercise $17-4$ Computing and interpreting common$-$size percents P$2$

Compute common$-$size percents for the following comparative income statements $($round percents to one decimal$).$ Using the common$-$size percents, which item is most responsible for the decline in net income?

GOMEZ CORPORATION

Comparative Income Statements

$\backslash$table$[[$For Years Ended December $31,$Current Yr$,$Prior Yr$],[$Sales$.,$$$740,000,$$$625,000$