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Two income statements for Vaughn Company follow: Vaughn Company Income Statements For the Years Ended December 31 20Y1 20YO Fees earned $716,800 $896,000 Operating expenses 557,760 672,000 Net income $159,040 $224,000 Prepare a horizontal analysis of Vaughn Company's income statements. Use the minus sign to indicate a decrease in the amount and percentage columns. Vaughn Company Income Statements For the Years Ended December 31 Amount Percent 20Y1 20YO Increase/ Increase/ (Decrease) (Decrease) $716,800 $896,000 % Fees earned Operating expenses 557,760 672.000 Net income $159,040 $224,000