Comparative information taken from the Foren Company financial statements is shown below: Using horizontal analysis, show the percentage change from 2019 to 2020 with 2019 as the base year. 2020 2019 Percentage Increase or Decrease (a) Notes receivable $20,000 $ 0 % (b) Accounts receivable 175,000 140,000 % (c) Retained earnings 30,000 (40,000) % (d) Income taxes payable 55,000 20,000 % (e) Sales 900,000 750,000 % (f) Operating expenses 160,000 200,000 % e Textbook and Media Save for Later Attempts: 0 of 3 used