Comparative information taken from the Oriole Company financial statements is shown below: 2022 2021 (a) Accounts receivable $196,900 $136,000 (b) Retained earnings 32,000 (13,500) (c) Sales revenue 872,200 734,200 (d) Operating expenses 155,900 200,200 (e) Income taxes payable 11,020 9.340 20 Using horizontal analysis, show the percentage change from 2021 to 2022 with 2021 as the base year. (Round answers to O decimal places, eg. 5%. Do not leave any answer field blank. Enter O for amounts.) Percentage change (a) Accounts receivable- % Increase (b) Retained earnings % Increase (c) Sales revenue % Increase (d) Operating expenses % Decrease (e) Income taxes payable % Increase