The following information applies to the questions displayed below 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 indiceated 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 Amount % Assets Current assets: Cash 103,500 S $ 70,400 Accounts receivable 32,000 46,800 Inventory 71,200 44,550 Prepaid rent 7,200 3,600 Long-term assets: Investment in bonds 54,900 0 141,600 102,000 Land 117.450 Equipment 106,200 Less: Accumulated depreciation (20,800) (30,600) 400,000 $ 450,000 Total assets Liabilities and Stockholders' Equity Current liabilities 30,150 $ 46,800 Accounts payable Interest payable 7.200 3,600 Income tax payable 12.150 10,000 Long-term liabilities: Notes payable Stockholders' equity 127,600 138,150 144,000 144,000 Common stock 68,000 118,350 Retained earnings 450,000 S 400,000 Total liabilities and stockholders equity