Prepare a horizontal analysis for $2022$ using $2021$ as the base year. $($Note: If the percentage increase or decrease cannot be calculated, then leave the cell blank. Decreases should be indicated by a minus sign. Round your percentage answers to $1$ decimal place.$)$

$\backslash$table$[[$FEDERER SPORTS APPAREL$],[$Balance Sheet$],[$December $31],[,$Year,Increase $($Decrease$)],[,,2022,,2021,$Amount,$\%$