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 2021 2020 Increase (Decrease) A mount % Assets Current assets: Cash $ $ Accounts receivable Inventory Prepaid rent Long-term assets: Investment in bonds 210,600 98,100 88,200 18,000 135,000 52,500 138,000 9,000 Land 104,400 176,400 288,900 (84,600) 900,000 0 265,500 193,500 (43,500) 750,000 $ $ 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: $ $ 66,600 9,000 21,600 105,750 4,500 20,250 315,900 1 72,500 Common stock Retained earnings Total liabilities and stockholders' equity 270,000 216,900 900,000 270,000 177,000 750,000 $