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2. Prepare a horizontal analysis of Fantasy Football's 2021 balance sheet using 2020 as the base year. (Negative amounts and Decreases should be indicated by a minus sign. Round your percentage answers to 1 decimal place.) FANTASY FOOTBALL Balance Sheets December 31 Year 2021 Increase (Decrease) Amount % 2020 $ 82,800 $ 356,400 982,800 63,000 94,500 424,500 537,000 34,500 504,000 504,000 (189,000) (94,500) $ 1,800,000 $1,500,000 Assets Current assets: Cash Accounts receivable Inventory Supplies Long-term assets: Equipment Less: Accumulated depreciation Total assets Liabilities and Stockholders' Equity Current liabilities: Accounts payable Interest payable Income tax payable Long-term liabilities: Notes payable Stockholders' equity Common stock Retained earnings Total liabilities and stockholders' equity $ 54,000 $ 0 31,500 1,500 18,000 18,000 360,000 360,000 303,000 303,000 1,065,000 786,000 $ 1,800,000 $ 1.500.000