a$.$ Prepare a comparative income statement with horizontal analysis, indicating the increase $($decrease$)$ for the current year when cor the previous year. If required, round to one decimal place.

Winthrop Company

Comparative Income Statement

For the Years Ended December $31$

$\backslash$table$[[,\backslash$table$[[$Current$],[$year$],[$Amount$]],\backslash$table$[[$Previous$],[$year$],[$Amount$]],\backslash$table$[[$Increase$],[($Decrease$)],[$Amount$]],\backslash$table$[[$Increase$],[($Decrease$)],[$Percent$]]],[$Sales$,$$$950,000,$$$760,000,$$$,\%$