$[$The following information applies to the questions displayed below.$]$ 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 $1$ decimal place.$)$