Income statement data for Atif Creative Sdn Bhd for the years ended 31 December 2019 and 2018, are as follows: Sales Cost of goods sold Gross profit Selling expenses Administrative expenses Total operating expenses Income before tax Taxation Net income after tax 2019 (RM) 117,000 56,000 61,000 36,000 12,500 48,500 12,500 2,000 10,500 2018 (RM) 150,000 70,000 80,000 37,500 10,000 47,500 32,500 10,000 22,500 REQUIRED: (a) Prepare a comparative income statement with horizontal analysis, indicating the increase (decrease) for 2019 when compared with 2018. (b) What conclusion can be drawn from the above horizontal analysis