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 Statement Reason for 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 Years Ended December 31 Current Year Prior Year Sales Cost of goods sold Gross profit Operating expenses Net Income $ 780,000 565,400 214,600 128,000 $ 86 600 $ 650,000 282,200 367,800 244.400 $ 123,400 Reason for Decline in Net Income >