Comparative information taken from the Sandhill Company financial statements is shown below: 2022 2021 (a) Accounts receivable $167,800 $137,300 (b) Retained earnings 31,100 (13,700 ) (c) Sales revenue 866,800 720,900 (d) Operating expenses 151,300 181,000 (e) Income taxes payable 11,810 9.240 Using horizontal analysis, show the percentage change from 2021 to 2022 with 2021 as the base year. (Round answers to 0 decimal places, eg. 5%. Do not leave any answer field blank. Enter O for amounts.) (a) Accounts receivable (b) Retained earnings Percentage change %