Problem 12-2A Perform horizontal analysis (LO12-2) 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 (Decrease) Amount % $ $ Net sales Cost of goods sold Gross profit Operating expenses Operating income Other income (expense) Income before tax Income tax expense Net income 2021 3,575,000 2,180,000 1,395,000 825,000 570,000 10,600 580,600 101,500 479,100 2020 2,680,000 1,395,000 1,285,000 642,000 643,000 6,300 649,300 143,000 506,300 $ $