Prepare the Horizontal analysis of Income statement as on 31/12/2020, for Oman Fertilizers Company from the following accounts: Oman Fertilizers Company Income Statement Year Ended December 31, 2019 and 2020 Accounts Title 2020 2019 810,000 535,000 275,000 100,000 120,000 220,000 55,000 Net Sales 900,000 Cost of goods sold 420,000 Gross Profit 480,000 Operating Expenses: Selling expenses 125,000 Administrative expenses 180,000 Total Operating expenses 305,000 Operating Income 175,000 Other Revenues and (Expenses): Interest Revenue 5,000 Interest Expenses 25,000 Total Other Revenues and Expenses 20,000 Income Before income taxes 155,000 Income tax expense 40,000 Net Income 115,000 0 15,000 15,000 40,000 15,000 25,000