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.) FEDERER SPORTS APPAREL Income Statement For the Years Ended December 31 2022 Amount % S 18,600,000 100.0 s 13.280.400 2021 % 100.0 Amount 15.300.000 6.885.000 8,415.000 1.147.500 963.900 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 5,319,600 1.543.800 948,600 167,400 1.450.800 1,209,000 409.200 0 321,300 5.982.300 1.943.100 4,039 200 S 799,800 s