The balance sheets for Sports Unlimited for 2021 and 2020 are provided below. 2. Prepare a horizontal analysis of Sports Unlimited's 2021 balance sheet using 2020 as the base year. (Negative amounts and Decreases should be indicated by a minus sign. Round your percentage answers to 1 decimal place.) SPORTS UNLIMITED Balance Sheets For the years ended December 31 Year Increase (Decrease) 2021 2020 A mount % Assets Current assets: Cash 172,800 $ 128,800 $ 44,000 Accounts receivable 94,400 51,800 42,600 Inventory 91,200 120,400 (29,200) Prepaid rent 22,400 11,200 11,200 Long-term assets: Investment in bonds 101,600 op 101,600 Land 171,200 238,700 (67,500) Equipment 188,800 172,200 16,600 Less: Accumulated depreciation (42,400) (23,100) (19,300) Total assets $ 800,000 $ 700,000 $ 100,000 Liabilities and Stockholders' Equity Current liabilities: Accounts payable 77,600 $ 103,600 Interest payable 11,200 5 ,600 Income tax payable 12,800 11,200 Long-term liabilities: Notes payable 261,600 208,600 Stockholders' equity: Common stock 252,000 252,000 Retained earnings 184,800 119,000 Total liabilities and stockholders' equity $ 800,000 $ 700,000