Express the following comparative income statements in common-size percents. Using the common-size percentages, which item is most responsible for the decline in net income? Income Reason for Statement Decline in Net Income 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 $ 785,000 $680,000 Cost of goods sold 552.700 291,000 Gross profit 222 300 389.000 Operating expenses 129,200 257 500 Net income $ 93,100 $ 131,400 Reason for Decline in Net Income>