2 CROWY HUMOORI wers to une queurs Uprayu Utu. The balance sheets for Federer Sports Apparel for 2022 and 2021 are presented below. Part 2 of 4 2. Prepare a horizontal analysis for 2022 using 2021 as the base year. (Note: If the percentage increase or decrease cannot be calculated, then leave the cell blank. Decreases should be indicated by a minus sign. Round your percentage answers to 1 decin place.) eBook Hing Increase (Decrease) Amount FEDERER SPORTS APPARE. Balance Sheet December 31 Year 2021 Assets Cash $ 3,168,000 $ 819,000 Accounts receivable 1.804,000 1,443,000 Inventory 3,300,000 2,223,000 Buildings 16,302.000 16.302,000 Less: Accumulated depreciation (2.574,000) (1.287.000) Total assets $ 22,000,000 $ 19,500,000 Liabilities and Stockholders' Equity Accounts payable S 1,938,000 S 2.495,000 Contingent liability 2,156,000 Common stock 8,580,000 5,580.000 Retained earnings 9,328,000 8,424,000 Total liabilities and stockholders' equity $ 22,000,000 $ 19.500.000 Prins