Comparative information taken from the Marin 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 (a) Notes receivable $20.160 $18,000 (b) Accounts receivable 182,400 142,500 (c) Retained earnings 30,240 42,000 % (d) Income taxes payable 59,625 -26,500 % (e) Sales 1,001,700 795,000 % (f) Operating expenses 156,8801 212,000 Increase or Decrease