The following financial statements are taken from the records of Sapphire Inc. a) Use horizontal analysis techniques to compare the changes between 2023 and 2022 balance sheet items Do not enter dollar signs or commas in the input boxes. Use the negative sign for negative values Bound all percentages to 2 decimal places. b) Perform a vertical analysis of the income statement for 2023 , stating all income statement iterns as a percentage of net sales Sapphire inc. Income statement For the Year Ended December 31