Here are the comparative income statements of Delaney Corporation. DELANEY CORPORATION Comparative Income Statement For the Years Ended December 31 2022 2021 Net sales $598,000 $500,000 Cost of goods sold 477,000 420,000 Gross profit 121,000 80,000 Operating expenses 80,000 44,000 Net income $41,000 $ 36,000 (a) Prepare a horizontal analysis of the income statement data for Delaney Corporation, using 2021 as a base. (If amount and p