Hypothetical comparative condensed balance sheets of Nike, Inc. are presented here. (a) Prepare a horizontal analysis of the balance sheet data for Nike, using 2021 as a base. (Show the amount of increase or decrease as well.) (Enter amounts in millions. Enter negative amounts and percentages using either a negative sign preceding the number e.g. 45,45% or parentheses e.g. (45), (45\%). Round percentages to 1 decimal place, e.g. 12.3\%.) (b) Prepare a vertical analysis of the balance sheet data for Nike for 2022. (Round percentages to 1 decimal place, e.g. 12.3\%.)