Crystal Clear Products Incorporated reports the following comparative balance sheet. Crystal Clear Products Incorporated Comparative Balance Sheet 31-Dec-21 Increase (Decrease) Assets 2021 2020 Dollar Amount Cash $ $ 80,000 $ 95,000 Accounts Receivable 47,000 $ 33,000 Total Current Assets $ 127,000 $ 128,000 Property, plant and equipment, net $ 220,000 $ 199,000 Loans Receivable 85,000 $ 432,000 $ 61,000 388,000 Total Assets $ Liabilities Accounts Payable Bank Loan $ $ 52,000 $ 48,000 75,000 $ 48,000 Shareholder Equity Common Shares $ 75,000 $ 230,000 $ 75,000 Retained Earning 217,000 Total Shareholders Equity 305,000 $ 292,000 Total Liabilities & Shareholder's Equity $ 432,000 $ 388,000 1. Using the following information, using 2020 as the base year, perform a horizontal analysis for 2021. 2. Assume the company considers a 10% increase or decrease to be significant. Based on that prepare a summary of what should be further investigated and why you think there is a risk or opportunity based on the analysis you have just performed.