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 decimi place.) FEDERER SPORTS APPAREL Balance Sheet December 31 Year Increase (Decrease) Amount % 2022 Assets $ Cash Accounts receivable Inventory Buildings Less Accumulated depreciation Total assets Liabilities and Stockholders' Equity Accounts payable Contingent liability 2,756,500 1,720,500 3,367,000 13,024,000 (2.368.000) 18,500,000 $ 896,000 1.232,000 2,032,000 13,024,000 (1,184,000) $ 16,000,000 $ $ 1.792.000 Common stock Retained earnings $ 1.501,000 1,850,000 7,696,000 7,363.000 $ 18,500,000 7,695.000 6,512.000 $ 16,000,000 Total labilities and stockholders' equity