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The balance sheets for Sports Unlimited for $2024$ and $2023$ are provided below.

$2.$ Prepare a horizontal analysis of Sports Unlimited's $2024$ balance sheet using $2023$ as the base year. $($Values to be deducted and decreases should be indicated by a minus sign. Round your percentage answers to $1$ decimal place.$)$

$\backslash$table$[[$SPORTS UNLIMITED$],[$Balance Sheets$],[$For the Years Ended December $31],[,$Year,Increase $($Decrease$)],[,,2024,,2023,$Amount,$\%$