Express the following comparative income statements in common-size percents. Using the common-size percents, which item is most responsible for the decline in net income? Complete this question by entering your answers in the tabs below. Reason for Income 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 $ Current Year % Prior Year $ Prior Year % Sales Cost of goods sold Gross profit Operating expenses 735,000 565,400 169,600 130,400 39,200 690,000 299,800 390,200 248,000 142,200 Net income $ Income Statement Reason for Decline in Net Income >