SHOW All Works. I need help on calculating the percentage column.

[The following information applies to the questions displayed below.] The balance sheets for Federer Sports Apparel for 2022 and 2021 are presented below. 2. Prepare a horizontal analysis for 2022 using 2021 as the base year. (Note: If the percentage increase or decrease cannot be calculated, then leave the cell blank. Decreases should be indicated by a minus sign. Round your percentage answers to 1 decimal place.) Answer is not complete. FEDERER SPORTS APPAREL Balance Sheet December 31 Year Increase (Decrease) Amount % 2022 2021 Assets Cash Accounts receivable $ 2,349,000 361,000 1,077,000 Inventory Buildings Less: Accumulated depreciation $ 3,168,000 1,804,000 3,300,000 16,302,000 (2,574,000) $22,000,000 $ 819,000 1,443,000 2,223,000 16,302,000 (1,287,000) $19,500,000 0 |(1,287,000) $ 2,500,000 Total assets $ 2,496,000 $ (560,000) 2,156,000 Liabilities and Stockholders' Equity Accounts payable Contingent liability Common stock Retained earnings Total liabilities and stockholders' equity $ 1,936,000 2,156,000 8,580,000 9,328,000 $22,000,000 0 8,580,000 8,424,000 $19,500,000 904,000 $ 2,500,000