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) Amount % Assets Current assets: $ 163,150 59,150 61.750 15,600 108,000 46,200 110,400 7,800 0 81.900 165.750 152.750 (50,050) 650,000 218,400 145,2001 (36,000) 600,000 $ $ Cash Accounts receivable Inventory Prepaid rent Long-term assets: Investment in bonds Land 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 $ 55,250 15,600 11.700 86,400 7.800 11,400 213,200 193,200 234,000 120,250 650,000 234,000 67,200 600,000 $ $