Comparative information taken from the Bergeron Company financial statements is shown below: 2021 2020 (a) Accounts receivable $ 175,000 $ 140,000 (b) Retained earnings 30,000 (14,000) (c) Sales revenue 855,000 750,000 (d) Operating expenses 170,000 200.000 (e) Income taxes payable 11,000 10,000 Using horizontal analysis, show the percentage change from 2020 to 2021 with 2020 as the base year. (Round answers.co places, eg, 20%. If answer is zero please enter 0, do not leave any fields blank.) Percentage change (a) Accounts receivable 98 (bl Retained earnings (c) Sales revenue 96 170,000 200,000 (d) Operating expenses (e) Income taxes payable 11,000 10,000 Using horizontal analysis show the percentage change from 2020 to 2021 with 2020 as the base year. (Round an places, eg. 20%. If answer is zero please enter 0, do not leave any fields blank.) Percentage change (a) Accounts receivable % (b) Retained earnings % (c) Sales revenue de (d) Operating expenses de le) Income taxes payable %