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?

GOMEZ CORPORATION
Comparative Income Statements
For Years Ended December 31
	Current Year		Prior Year
	$	%	$	%
Sales	$785,000		$660,000
Cost of goods sold	565,400		286,600
Gross profit	219,600		373,400
Operating expenses	130,400		264,800
Net income	$89,200		$108,600