Roberts Clinic reported the following on its comparative income statement

( In Millions)	2022	2021
Patient Service Revenue (net)	$ 9,650	$ 9,280
Rent Expense	900	820
Labor Expense	5,150	5,050
Supply Expense	1,220	1,400
Advertising Expense	670	700
Insurance Expense	1,000	900
Interest Expense	270	300
Operating Income	$ 440	$ 110

Required:

 Prepare a horizontal analysis for Roberts Clinic both in dollar amount and percentage changes for 2022.