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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 $ 785,000 $ 660,000 Cost of goods sold 562,700 280,000 Gross profit 222,300 380,000 Operating expenses 129,200 279,200 Net income $ 93,100 $ 100,800Using the common-size percentages, which item is most responsible for the decline in net income?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