Express the following comparative income statements in common-size percents. Using the common-size percents, which item is responsible for the decline in net income? Complete this question by entering your answers in the tabs below. Income Statement Reason for 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 $ Current Year % Prior Year $ Prior Year % Sales $ 740,000 $ 625,000 Cost of goods sold 560,300 290,800 Gross profit 179,700 334,200 Operating expenses 128,200 218,500 Net income $ 51,500 $ 115,700