The comparative Statements of Profit or Loss for Critoe Sdn Bhd are shown below. Critoe Sdn Bhd Comparative Statements of Profit or Loss For the Years Ended 31 December 2021 (RM) 620.000 Net Sales Cost of Goods Sold Gross Profit Operating Expenses Net Income 450,000 170,000 54,000 116,000 2020 (RM) 500,000 400,000 100,000 40,000 60,000 Required: Prepare a horizontal analysis of the Statements of Profit or Loss data for Critoe Sdn Bhd using 2020 as a base. (Show the amounts of increase or decrease.)