Express the following comparative income statements in common-size percents. Using the common-size percents, which item is most 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 311 Current Year S Current Year % Prior Year S Prior Year % Sales $ 755,000 $ 640,000 Cost of goods sold, 565,400 297,600 Gross profit 189,600 342,400 Operating expenses 129,200 252,800 Net income $ 60,400 $ 89,600