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 Year Increase (Decrease) Amount 2021 2020 Assets Current assets $206,150 $ 144,500 60,350 157,250 16,150 Cash Accounts receivable Inventory Prepaid rent 119,700 102,600 32,300 Long-term assets Investment in bonds Land Equipment Less: Accumulated depreciation 129,200 198,550 211,850 (50,350) $950,000$ 850,000 0 305,150 207,400 (40,800) Total assets Liabilities and Stockholders' Equity Current liabilities 93,100 122,400 32,300 22,800 Accounts payable Interest payable Income tax payable 16,150 15,300 Long-term liabilities Notes payable 281,200 264,350 Stockholders' equity: 323,000 197,600 $ 950,000 Common stock 323,000 108,800 850,000 Retained earnings Total liabilities and stockholders' equity