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 31 Current Year Prior Year S % S Sales $ 765,000 $ 600,000 Cost of goods sold 568,100 286,600 Gross profit 196,900 393,400 Operating expenses 128,000 230,000 Net income $ 68,900 $163,400