The income statements for Federer Sports Apparel for 2022 and 2021 are presented below. Required: Prepare a vertical analysis of the data for 2022 and 2021. (Round your percentage answers to 1 decimal place.) 2021 FEDERER SPORTS APPAREL Income Statement For the Yoars Ended December 31 2022 Amount $ 18,000,000 13,500,000 4,500,000 1,386,000 810,000 54,000 1,296,000 954.000 288,000 $ 666,000 $ Amount 14,700,000 6,526,800 8,173,200 1,014,300 Net sales Cost of goods sold Gross profit Operating expenses Depreciation expense Inventory write-down Loss (litigation) Income before tax Income tax expense Net income 837,900 0 235,200 6,085,800 1,778,700 4,307,100