Question 3 of 50 -/1 Current Attempt in Progress Comparative information taken from the Foren Company financial statements is shown below: Using horizontal analysis, show the percentage change from 2019 to 2020 with 2019 as the base year. 2020 2019 Percentage Increase or Decrease (a) Notes receivable $20.000 $ 0 (b) Accounts receivable 175.000 140,000 % > (c) Retained earnings 30,000 (40,000) 90 > (d) Income taxes payable 55,000 20,000 % 5 le Sales 900,000 750,000 96 Operating expenses 160,000 200.000 e Textbook and Media