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) 2021 2020 Amount 3,500,000 $ 2,620,000 Net sales Cost of goods sold 2,150,000 1,380,000 Gross profit 1,350,000 1,240,000 Operating expenses 810,000 630,000 Operating income 610,000 540,000 Other income (expense) 10,000 6,000 Income before tax 550,000 616,000 Income tax expense 100,000 140,000