Saved 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 Reason for Statement Decline in Net Income Express the following comparative income statements in common-size percents. (Round your percentage ans decimal place.) Sales Cost of goods sold Gross profit Operating expenses Net income GOMEZ CORPORATION Comparative Income Statements For Years Ended December 31 Current Year Prior Year $ % '$ 735,000 $625,000 562,700 282,200 172,300 342,800 129,200 232,400 $ 43.100 $ 110,400 W Reason for Decline in Net Income