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 2021 2020 Net sales Cost of goods sold Gross profit Operating expenses $ 6,250,000 $ 6,330,000 2,890,000 2,940,000 3,360,000 3,390,000 1,530,000 1,406,000 Operating income 1,830,000 1,984,000 Other income (expense) 64,000 93,000 Income before tax 1,894,000 2,077,000 Income tax expense Net income 398,000 439,000 $ 1,496,000 $ 1,638,000 Increase (Decrease) Amount