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.) Net sales Cost of goods sold Gross profit Operating expenses Operating income Other income (expense) Income before tax Income tax expense Net income ANYTHING TENNIS Income Statements For the Years Ended December 31 Increase (Decrease) 2021 2020 Amount $ 3,500,000 $2,620,000 2,150,000 1,380,000 1,350,000 1.240,000 810,000 630,000 540,000 610,000 10,000 6,000 550,000 616,000 100,000 140,000 $ 450,000 $ 476,000