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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 Decline in Net Statement Income Express the following comparative income statements in common-size percents. (Round your percentage decimal place.) GOMEZ CORPORATION Comparative Income Statements For Years Ended December 31 Current Year Prior Year $ % Sales $ 795,000 $ 640,000 Cost of goods sold 565,400 291,000 Gross profit 229,600 349,000 Operating expenses 130,400 254-000 Net income $ 99,200 $ 95,000