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 Decline in Net Statement Income Express the following comparative income statements in common-size percents decimal place.) s GOMEZ CORPORATION Comparative Income Statements For Years Ended December 31 Current Year Prior Year $ % % $ 735,000 100.0 $ 695,000 100.0 565,400 286,600 169,600 408,400 129,200 227,600 $ 40,400 $ 180,800 Sales Cost of goods sold Gross profit Operating expenses Net income