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. Incont Statemant 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 $ 765,000 100.0 $ 680,000 100.0 Cost of goods sold 565,400 284,400 Gross profit 199,600 395,600 Operating expenses 128.000 276,800 Net income S 71,600 $ 118,800 Wiles in Net Income