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.) Answer is not complete. ANYTHING TENNIS Income Statements For the Years Ended December 31 2021 2020 $ Net sales Cost of goods sold Gross profit Operating expenses Operating income Other income (expense) Income before tax Income tax expense Net income $ 3,380,000 2,110,000 1,270,000 790,000 480,000 9,200 489,200 98,000 $ 391,200 $ 2,540,000 1,360,000 1,180,000 614,000 566,000 5,600 Increase (Decrease) Amount % 840,000 750,000 90,000 176,000 (86,000) 3,600 571,600 136,000 $ 435,600 (82,400) (38,000) $ (44,400)