The income statements for Anything Tennis for the years ending December 31, 2021 and 2020, are provided below. Required: 1. Complete the "Amount" and "%" columns to be used in a horizontal analysis of the income statements for Anything Tennis. (Decreases should be indicated by a minus sign. Round your percentage answers to 1 decimal place.) ANYTHING TENNIS Income Statements For the Years Ended December 31 Increase (Decrease) Amount % Net sales Cost of goods sold Gross profit Operating expenses Operating income Other income (expense) Income before tax 2021 2020 $ 3,230,000 $2,440,000 2,060,000 1,335,000 1,170,000 1,105,000 765,000 594,000 405,000 511,000 8,200 5,100 413,200 516,100 95,500 131,000 $ 317,700 $ 385,100 Income tax expense Net income