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The income statements for Anything Tennis for the years ending December 31, 2021 and 2020, are provided below. Required: 1. Complete the "Amount" and "%" columns to be used in a horizontal analysis of the income statements for Anything Tennis. (Decreases should be indicated by a minus sign. Round your percentage answers to 1 decimal place.) ANYTHING TENNIS Income Statements For the Years Ended December 31 Increase (Decrease) 2021 2020 Amount % Net sales $ 3,750,000 $ 2,820,000 Cost of goods sold 2,250,000 1,430,000 Gross profit 1,500,000 1,390,000 Operating expenses 860,000 670,000 Operating income 640,000 720,000 Other income (expense) 12,000 7,000 Income before fax 652,000 727,000 Income tax expense 105,000 150,000 Net income S 547,000 $ 577,000