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 answers decimal place.) GOMEZ CORPORATION Comparative Income Statements For Years Ended December 31 Current Year Prior Year %% % $ 745,000 $ 665,000 562.700 288,800 182,300 376,200 129.200 224,000 S53,100 $152,200 Sales Cost of goods sold Gross profit Operating expenses Net income