Comparative information taken from the Cullumber Company financial statements is shown below: 2022 2021 $191,800 $140,700 28.200 (12,500) (a) Accounts receivable (b) Retained earnings la Sales revenue (d) Operating expenses (e) Income taxes payable 887,300 733.500 166,100 185,500 11.900 9.860 Using horizontal analysis show the percentage change from 2021 to 2022 with 2021 as the base year. (Round answers to decimal places, es, 5%. Do not leave any answer field blank Enter for amounts) Percentage change 36 Increase (a) Accounts receivable 5 Increase (b) Retained earnings V Increase c) Sales revenue % Decrease (d) Operating expenses > X Increase Income taxes payable