Problem 12-2A Perform hotizontal 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 2021 2020 Net sales Cost of goods sold $ 3,700,000 $2,780,000 2,230,000 1,420,000 Gross profit 1,470,000 1,360,000 Operating expenses 850,000 662,000 Operating income 620,000 698,000 Other income (expense) 11,600 6,800 Income before tax 631,600 704,800 Income tax expense 104,000 148,000 Net income $ 527,600 $ 556,800 Increase (Decrease) Amount %