The income statements for Galaxy 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 Galaxy Tennis income statement. (Decreases should be indicated by a minus sign. Round your percentage answers to 1 decimal place.) GALAXY TENNIS Income Statements For the Years Ended December 31 Increase (Decrease) 2021 2020 Amount % Net sales Cost of goods sold Gross profit Operating expenses $ 6,325,000 $ 6,390,000 2,920,000 2,955,000 3,405,000 3,435,000 1,545,000 1,418,000 Operating income 1,860,000 2,017,000 Other income (expense) 67,000 99,000 Income before tax 1,927,000 2,116,000 Income tax expense 404,000 Net income $ 1,523,000 442,000 $ 1,674,000