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 Statement Decline in Net Income Express the following comparative income statements in common-size percents. (Round your percentage answ decimal place.) GOMEZ CORPORATION Comparative Income Statements For Years Ended December 31 Current Year Prior Year % % Sales Cost of goods sold Gross profit Operating expenses Net Income $ 760.000 562,700 197.300 129,200 $ 68,100 $ 655,000 284,400 370,600 236,000 $ 134,600 Income Statement Reason for Decline in Net Income >