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 to 1 decimal place.) GOMEZ CORPORATION Comparative Income Statements For Yoars Ended December 31 Current Year Prior Year $ % $ % $ 775,000 100.0 $ 665,000 100.0 560,000 286,600 215,000 378.400 129,200 267.200 $ 85,800 $ 111,200 Sales Cost of goods sold Gross profit Operating expenses Net income Income Steamet Reason for Decline in Net Income >