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 $ 730,000 Cost of goods sold Gross profit Operating expenses Net income 562,700 167,300 130,400 36,900 $ 670,000 291,000 379,000 237,200 $ 141,800 $