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 Income tax expense 2021 3,320,000 2,090,000 1,230,000 780,000 450,000 8,800 458,800 97,000 361,800 2020 2,500,000 1,350,000 1,150,000 606,000 544,000 5,400 549,400 134,000 415,400 Net income $ $