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 place Increase (Deca) Amenit FEDERER SPORTS APPAREL Balance Sheet December 31 Year 2021 As (Cash $ 2,756,500 5 10,000 Account cavable 1.720.500 12:32,000 Inventory 3.367.000 2.032,000 Bundings 13.094.000 13,004,000 Le Accumulated depreciation 28.000) 11,164,000 Toasts $16.500,000 5 16,000,000 Liabies and Stockholders' Equity Accounts payable $ 1591,000 5 1,792,000 Contrgent Sally 1.850.000 Commons 7.620,000 7.000.000 Read earrings 7.350,000 6,512.000 Totalities and stockholders uity $ 18.500.000.5 10,000,000