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? Answer is not complete. 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 Years Ended December 31 Current Year Prior Year $ % $ %4 Sales 100.0 Cost of goods sold Gross profit Operating expenses $760,000 562,700 197,300 128,000 100.0 660,000 70.8 288,800 371,200 234,800 $ 136,400 Net income $ 69,300