Please help me do Horizontal and Vertical analysis of this income statement using 2021 & 2020

MACY'S, INC. CONSOLIDATED STATEMENTS OF OPERATIONS (millions, except per share data) $ $ 2020 17,346 751 (12,286) (6,767) 60 (3,579) (4,475) 54 (84) (284) (5) 2019 24,560 771 (15,171) (8,998) 162 (354) 970 31 (58) (205) 2018 24,971 768 (15,215) (9,039) 389 (136) 1,738 39 (88) (261) Net sales Credit card revenues, net Cost of sales Selling, general and administrative expenses Gains on sale of real estate Restructuring, impairment, store closing and other costs Operating income (loss) Benefit plan income, net Settlement charges Interest expense Financing costs Losses on early retirement of debt Interest income Income (loss) inco taxes Federal, state and local income tax benefit (expense) Net income (loss) Net loss attributable to noncontrolling interest Net income (loss) attributable to Macy's, Inc. shareholders Basic earnings (loss) per share attributable to Macy's, Inc. shareholders Diluted earnings (loss) per share attributable to Macy's, Inc. shareholders (30) 20 4 (4,790) 846 (3,944) (164) 564 (33) 25 1,420 (322) 1,098 10 1,108 $ (3,944) $ 564 $ $ (12.68) $ 1.82 $ 3.60 $ (12.68) $ 1.81 $ 3.56 The accompanying notes are an integral part of these Consolidated Financial Statements. MACY'S, INC. CONSOLIDATED STATEMENTS OF OPERATIONS (millions, except per share data) $ $ 2020 17,346 751 (12,286) (6,767) 60 (3,579) (4,475) 54 (84) (284) (5) 2019 24,560 771 (15,171) (8,998) 162 (354) 970 31 (58) (205) 2018 24,971 768 (15,215) (9,039) 389 (136) 1,738 39 (88) (261) Net sales Credit card revenues, net Cost of sales Selling, general and administrative expenses Gains on sale of real estate Restructuring, impairment, store closing and other costs Operating income (loss) Benefit plan income, net Settlement charges Interest expense Financing costs Losses on early retirement of debt Interest income Income (loss) inco taxes Federal, state and local income tax benefit (expense) Net income (loss) Net loss attributable to noncontrolling interest Net income (loss) attributable to Macy's, Inc. shareholders Basic earnings (loss) per share attributable to Macy's, Inc. shareholders Diluted earnings (loss) per share attributable to Macy's, Inc. shareholders (30) 20 4 (4,790) 846 (3,944) (164) 564 (33) 25 1,420 (322) 1,098 10 1,108 $ (3,944) $ 564 $ $ (12.68) $ 1.82 $ 3.60 $ (12.68) $ 1.81 $ 3.56 The accompanying notes are an integral part of these Consolidated Financial Statements