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 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 Sales Cost of goods sold Gross profit Operating expenses Net income Current Year Prior Year $ % $ 790,000 $660,000 568,100 297,600 221,900 362,400 130,400 240,800 $ 91,500 $121,600 Income Statement Reason for Decline in Net Income > Hel