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 Reason for Decline in Net Statement 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 $670,000 Cost of goods sold 562,700 286,600 Gross profit 172,300 383,400 Operating expenses 129,200 260.000 Net income $ 43,100 $123.400