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 decimal ploce.) Increase (Decrease) Amount % FEDERER SPORTS APPAREL Balance Sheet December 31 Year 2022 2021 Assets Cash $ 2,370,000 $ 937 500 Accounts receivable 1.215,000 1,012,500 Inventory 3,540,000 2,000,000 Buildings 9,225,000 9.225.000 Less Accumulated depreciation (1.350.000) (675,000) Total assets $ 15,000,000 $ 12,500,000 Llabilities and Stockholders' Equity Accounts payable $ 1.725,000 $1,500,000 Contingent liability 1.470,000 Common stock 6,000 000 6.000.000 Retained oaming 5,805,000 5,000.000 Totalbies and stockholders' equity $ 15.000.000 $ 12,500,000