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 Assets Current assets: Year Increase (Decrease) 2021 2020 Amount Cash $ 208,000 $ 262,200 Accounts receivable. 856,000 999,400 Inventory 1,900,000 1,349,000 124,000 87,400 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 1,292,000 (380,000) 1,292,000 (190,000) $ 4,000,000 $ 3,800,000 $ 168,000 $ 129,200 0 3,800 76,000 76,000 760,000 760,000 786,600 786,600 2,209,400 2,044,400 Total liabilities and stockholders' equity $ 4,000,000 $ 3,800,000