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? Reason for Income 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 Prior Year %% Sales 735,000 $ 650,000 Cost of goods sold 562,700 299,800 Gross profit 172,300 350 200 Operating expenses 129,200 267,200 Net Income $ 43.100 $ 83.000