Horizontal analysis (trend analysis) percentages for Sheffield Company's sales revenue, cost of goods sold, and expenses are listed here. 2020 2022 94.0 % 2021 108.5 % 100.0 % Horizontal Analysis Net sales Cost of goods sold Expenses 105.6 95.0 100.0 109.5 94.2 100.0 Did Sheffield's net income increase, decrease, or remain unchanged over the 3-year period? 2020 to 2021 2021 to 2022