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 % $ $ old Net sales Cost of goods sold Gross profit Operating expenses Operating income Other income (expense) Income before tax 2021 3,750,000 2,250,000 1,500,000 860,000 640,000 12,000 652,000 105,000 547,000 2020 2,820,000 1,430,000 1,390,000 670,000 720,000 7,000 727,000 150,000 577,000 Income tax expense Net income $ $