The income statements for Federer Sports Apparel for $2022$ and $2021$ are presented below.

Required:

Prepare a horizontal analysis for $2022$ using $2021$ as the base year. $($Decreases should be indicated with a minus sign. Round your percentage answers to $1$ decimal place.$)$

$\backslash$table$[[$FEDERER SPORTS APPAREL$],[$Income Statement$],[$For the Years Ended December $31],[,$Year,Increase $($Decrease$)],[,,2022,2021,$Amount,$\%$