horizontal analysis of income statement. please answer with table format

Horizontal analysis of income statement (new) (old) 2022 Increase (Decrease) (new-old)/old Sales Sales returns and allowances Net Sales Cost of goods sold Gross Profit Selling expenses Administrative expenses Total operating expenses Income from operations Other income/(expense) Income before income tax Income tax expense Net Income 2023 910,000 22,000 910,000 441,000 469,000 139,150 99,450 15,500 65,000 Amount 700,000 15,000 15,000 350,000 378,000 115,000 _l_ 85,000 24,000 50,000 210,000 7,000 15,000 91,000 91,000 24,150 14,450 (8,500) 15,000 Percent 30.00% 46.67% 100.00% 24.07% 20.99% 14.50% 35.29% 35.29% -35.42% 39.58% 30.00% 30.00%