Calculate horizontal analysis (dollar and percentage) for the income statement and balance sheet for two years.

issan Motor Co., Led. (7201 Nissan Motor Co., Led. (7201) FY2022 Consolidated Financial Results FY2022 Consolidated Financial Results 3. Consolidated Financial Statements (in millions of yen) FY2021 FY2022 (1) Consolidated balance sheet (As of March 31, 2022) (As of March 31, 2023) (in millions of yen) Liabilities FY2021 FY2022 Current liabilities (As of March 31, 2022) (As of March 31, 2023) Trade notes and accounts payable 1,395,642 1,912,151 Assets Short-term borrowings 1,050,036 1,101,978 Current assets Current portion of long-term borrowings 1,251,998 1,085,256 Cash on hand and in banks 1,432,047 1,798,475 Commercial papers 85,705 88,000 Trade notes and accounts receivable, and contract assets 402,489 585,639 Current portion of bonds 471,460 556,367 Sales finance receivables Lease obligations 48.395 6,274,750 50,061 6,480,605 Securities 360,645 Accrued expenses 841,386 215,912 979,369 98 367 Merchandise and finished goods 645,620 941,687 Accrued warranty costs 99,425 Other Work in process 83,939 800,219 90,314 896,719 Raw materials and supplies 634,922 671,175 Total current liabilities 6,143.208 6,769.326 Other 620,368 Long-term liabilities 730,629 Allowance for doubtful accounts Bonds 2,263,336 (138,771) (146,225) 2,058,09 Total current assets 10,316,009 Long-term borrowings 1,775,221 1,368,211 2,013,251 86.054 Fixed assets Lease obligations 86,173 Property, plant and equipment Deferred tax liabilities 321,380 299,256 Buildings and structures, net Accrued warranty costs 1 12.804 599,682 115,544 625,495 Machinery, equipment and vehicles, net 2,650,597 2,619,773 Net defined benefit liability 191,073 184,851 Other Land 585,217 448,702 580,651 457,063 Construction in progress 140,056 157,648 Total long-term liabilities 5,198.689 5,214,115 Other, net 390,401 Total liabilities 385,714 11,341,897 11,983,441 Net assets Total property, plant and equipment 4,365,953 4,369,281 Intangible fixed assets 119,187 172,477 Shareholders' equity Investments and other assets Common stock 605,814 605,814 Investment securities 1,054,886 1,176,832 Capital surplus 816,472 811,209 Long-term loans receivable Retained earnings 3,843,479 12,680 4,047,870 Net defined benefit assets 56,491 Treasury stock 56,106 (138,061) (136,172) Deferred tax assets 156.553 192,191 Total shareholders' equity 5,127,704 5,328,721 Other 295,324 252,368 Accumulated other comprehensive income Allowance for doubtful accounts (6,959) (7,314) Unrealized holding gain and loss on securities 3,428 2,893 Unrealized gain and loss from hedging Total investments and other assets 1,563,935 ,682,863 17,230 (3,346) Total fixed assets 6.049,075 6,224,621 Adjustment for revaluation of the accounts of the consolidated subsid n general price Deferred assets level accounting (38,109) (51,079) Bond issuance costs 6.397 5.749 Translation adjustments (512,770 (111,694 Total deferred assets 6,397 5,749 Remeasurements of defined benefit plans (16,882) (30,846) Total assets 16,371,481 17,598,581 Total accumulated other comprehensive income (547,103) (194,072) Share subscription rights 273 Non-controlling interests 448,983 480,218 Total net assets 5,029.584 5,615,140 Total liabilities and net assets 16,371,481 17,598,581 Nissan Motor Co., Led. (7201) 10 of 24 FY2022 Consolidated Financial Results Nissan Motor Co., Ltd. ( FY2022 Consolidated Financial Re (2) Consolidated statement of income and consolidated statement of comprehensive income Consolidated statement of income (in millions of ven) FY2021 FY2022 (in millions of yen) FY2021 FY2022 From April 1, 2021 To March 31, 2022) (From April 1, 2022 To March 31, 2023) From April 1, 2021 From April 1, 2022 To March 31, 2022) To March 31, 2023) Special gains Net sales Gain on sales of fixed assets 34,471 8,424,585 10,596,695 22,992 Cost of sales 8,193 7,070,531 8,882,846 Reversal of compensation for suppliers and others 10,314 Other Gross profit 1,354,054 89,218 1,713,849 7,680 Selling, general and administrative expenses Total special gains 134,003 38,865 Advertising expenses 247,552 Special losses 283,505 Service costs 72,184 94,364 Loss on sales of fixed assets 4,004 5,793 Provision for warranty costs 97.274 1 19,269 Loss on disposal of fixed assets 14,463 15,115 Other selling expenses 68.759 92.602 Impairment loss 16,973 8,615 Salaries and wages 393,877 36,403 Loss on sales of shares of subsidiaries and affiliates 1,822 45.620 Retirement benefit expenses 7.990 12.247 Loss on transfer of receivables 40,806 Supplies 1,481 1,953 Compensation for suppliers and others 6,530 21,151 Depreciation and amortization 56.368 58,348 Other 12, 118 14,772 Provision for doubtful accounts (42,490) 6.023 Total special losses $5,910 151,872 Amortization of goodwill 1,022 1.320 Income before income taxes 384,210 402,436 Other 202,730 230,704 Income taxes-current 79.979 Total selling, general and administrative expenses ,106,747 196,619 1,336,740 Income taxes-deferred 65,461 247.307 (35,382) Operating income 377,109 Total income taxes Non-operating income 145,440 161,237 Net income Interest income 16,952 238,770 39.276 241,199 Dividends income 3,005 83 Net income attributable to non-controlling interests 23,237 19,299 Equity in earnings of affiliates 94.302 71.275 Net income attributable to owners of parent 215,533 221,900 Derivative gain 14,533 43.392 Miscellaneous income 19,260 26,564 Total non-operating income 148,052 280,590 Non-operating expenses Interest expense 55,949 63,045 Exchange loss 8,900 $1,948 Miscellaneous expenses 24,393 27,263 Total non-operating expenses 89,242 142,256 Ordinary income 306,117 $15,443