Problem 12-2B Perform horizontal analysis (LO12-2) The income statements for Galaxy 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 Galaxy Tennis income statement (Decreases should be indicated by a minus sign. Round your percentage answers to 1 decimal place.) GALAXY TENNIS. Income Statements For the Years Ended December 31 2021 2020 Net sales Cost of goods sold Gross profit $ 6,200,000 $ 6,290,000 2,870,000 2,930,000 3,330,000 3,360,000 Operating expenses 1,520,000 1,398,000 Operating income 1,810,000 1,962,000 Other income (expense) 62,000 89.000 Income before tax 1,872,000 2,051,000 Income tax expense Net income 394,000 437,000 $ 1,478.000 $ 1,614,000 Increase (Decrease) Amount