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.) of 2 DOR Increase (Decrease) Amount int SPORTS UNLIMITED Balance Sheets For the years ended December 31 Year 2021 2020 Assets Current assets Cash $ 211,500 $ 140,000 Accounts receivable 99,900 50,400 Inventory 82,800 154,400 Prepaid rent 28.800 14,400 Long-term assets Investment in bonds 108.900 0 Land 238,500 280,000 Equipment 206,100 202,400 Less: Accumulated depreciation (76,500) (42400) Total assets $ 900.000 $ 800.000 Liabilities and Stockholders' Equity Current abilities Accounts payable $ 75.000 5 88.800 Interest payable 28,800 14 400 Income tax payable 21.600 16,000 Long-term labilities Notes payable 243.900 234.400 Stockholders' equity Common stock 288.000 288,000 Retained comings 242.100 158.400 Total abilities and stockholders' equity $ 900,000 $ 800.000