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 Reason for Statement 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 $ 800,000 100.0 $ 640,000 100.0 Cost of goods sold 565,400 286,600 Gross profit 234,600 353,400 Operating expenses 128,000 243,200 Net income $ 106,600 $ 110,200