Here are the comparative income statements of Delaney Corporation. (a) Prepare a horizontal analysis of the income statement data for Delaney Corporation, using 2021 as a base. (If amount and percentage are a decrease show the numbers as negative, e.g. 55,000,20% or (55,000), (20\%), Round percentages to 1 decimal place, e.g. 12.1\%.) Prepare a vertical analysis of the income statement data for Delaney Corporation for both years. (Round percentoges to 1 decimal place, e.g. 12.1%