2. Prepare a horizontal analysis of Sports Unlimited'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.)

SPORTS UNLIMITED Balance Sheets For the years ended December 31 \begin{tabular}{|c|c|c|c|} \hline \multicolumn{2}{|c|}{ Year } & \multicolumn{2}{c|}{ Increase (Decrease) } \\ \hline 2021 & 2020 & Amount & % \\ \hline \end{tabular} Assets Current assets