Here are the comparative income statements of Whispering Winds Corporation.

WHISPERING WINDS CORPORATION Comparative Income Statements For the Years Ended December 31
		December 31, 2022		December 31, 2021
Net sales		$688,000		$576,000
Cost of goods sold		445,000		417,000
Gross profit		243,000		159,000
Operating expenses		145,000		108,000
Net income		$98,000		$51,000

Prepare a horizontal analysis of the income statement data for Whispering Winds Corporation using 2021 as a base. (If amount and percentage are a decrease show the numbers as negative, e.g. -55,000, -12.1% or (55,000), (12.1%). Round percentages to 1 decimal place, e.g. 12.1%.)

WHISPERING WINDS CORPORATION Comparative Income Statements For the Years Ended December 31
						Increase or (Decrease) During 2022
		December 31, 2022		December 31, 2021		Amount		Percentage
Net sales		$688,000		$576,000					%
Cost of goods sold		445,000		417,000					%
Gross profit		243,000		159,000					%
Operating expenses		145,000		108,000					%
Net income		$98,000		$51,000					%