Current Attempt in Progress Comparative information taken from the Sunland Company financial statements is shown below: Using horizontal analysis, show the percentage change from 2020 to 2021 with 2020 as the base year. 2021 2020 (a) Accounts receivable $190,920 $148,000 Percentage Increase or Decrease % (b) Retained earnings 38,000 (22,000) % (c) Sales revenue 871,700 758,000 % (d) Operating expenses 177,120 216,000 % (e) Income taxes payable 19,980 18,000 %