2. Prepare a horizontal analysis of Fantasy Football's 2021 balance sheet using 2020 as the base year. (Negative amounts and Decreases should be indicated by a minus sign. Round your percentage answers to 1 decimal place.) FANTASY FOOTBALL Balance Sheets December 31 Year Increase (Decrease) Amount % 2021 2020 $ 185 600 $ 1,067 200 3,404,600 203.000 367,200 1,566,000 2,030,400 183,600 1,566.000 1,566,000 (626,400) (313,200) $ 5,800,000 $5,400,000 Assets Current assets: Cash Accounts receivable Inventory Supplies Long-term assets Equipment Less: Accumulated depreciation Total assets Liabilities and Stockholders' Equity Current liabilities Accounts payable Interest payable Income tax payable Long-term liabilities Notes payable Stockholders' equity: Common stock Retained earnings Total liabilities and stockholders' equity $ 255.2005 0 156,600 167.400 5.400 156,600 1,879,200 1,879,200 1.155 600 2,353.400 5,800,000 $ 1,155,600 2.035,800 5,400,000 $