Express the following comparative income statements in common-size percents. (Round your percentage answers to 1 decimal place.)

GOMEZ CORPORATION
Comparative Income Statements
For Years Ended December 31
	Current Year		Prior Year
	$	%	$	%
Sales	$730,000		$655,000
Cost of goods sold	568,100		284,400
Gross profit	161,900		370,600
Operating expenses	130,400		266,000
Net income	$31,500		$104,600

Using the common-size percentages, which item is most responsible for the decline in net income?