) Prepare a horizontal analysis of the comparative income statement of Stamps Music Ltd. Round percentage changes to the nearest one-tenth percent (three decimal places). b) Prepare a vertical analysis of the comparative income statement of Stamps Music Ltd. for both years, using sales as the base amount. 2022 2021 Dollar Amount % Sales Revenue $ 403,000 $ 430,000 Cost of Goods Sold $ 178,000 $ 202,000 Gross Margin $ 225,000 $ 228,000 Operating Expenses Selling and general expenses $ 104,500 $ 90,000 Interest expense $ 4,000 $ 10,000 Income tax expense $ 37,000 $ 42,000 Total expenses $ 145,500 $ 142,000 Net Income $ 79,500 $ 86,000 Stamps Music Ltd. Comparative Income Statement For the Years Ended December 31, 2022 and 2021 Increase (Decrease) 2022 Percent 2021 Percent Sales Revenue $ 403,000 $ 430,000 Cost of Goods Sold $ 178,000 $ 202,000 Gross Margin $ 225,000 $ 228,000 Operating Expenses Selling and general expenses $ 104,500 $ 90,000 Interest expense $ 4,000 $ 10,000 Income tax expense $ 37,000 $ 42,000 Total expenses $ 145,500 $ 142,000 Net Income $ 79,500 $ 86,000 Stamps Music Ltd. Comparative Income Statement For the Years Ended December 31, 2022 and 2021 c) Based on the results of your horizontal and vertical analysis, indicate 2 accounts that require further review. Explain your reasoning