$[$The following information applies to the questions displayed below.$]$

The balance sheets for Federer Sports Apparel for $2025$ and $2024$ are presented below.

Exercise $12-4($Algo$)$ Part $2$

$2.$ Prepare a horizontal analysis for $2025$ using $2024$ 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.$)$

$\backslash$table$[[$FEDERER SPORTS APPAREL$],[$Balance Sheet$],[$December $31],[,$Year,Increase $($Decrease$)],[,,2025,,2024,$Amount,