Problem 12-2A Perform horizontal analysis (L012-2) The Income statements for Anything Tennis for the years ending December 31, 2021 and 2020, are provided below. Required: 1. Complete the "Amount" and "%" columns to be used in a horizontal analysis of the Income statements for Anything Tennis. (Decreases should be Indicated by a minus sign. Round your percentage answers to 1 decimal place.) ANYTHING TENNIS Income Statements For the Years Ended December 31 Increase (Decre Amount % $ $ Net sales Cost of goods sold Gross profit Operating expenses Operating income Other income (expense) Income before tax 2021 3,500,000 2.150,000 1,350,000 810,000 540,000 10.000 2020 2.620.000 1,380,000 1.240.000 630.000 610,000 8.000 616,000 Income tax expense 550.000 100,000 450,000 140,000 476,000 Net income S S