The statement of income for Richetti Ltd. is shown below: RICHETTI LTD. Statement of Income Year Ended December 31 (in millions) 2021 2020 2019 Sales $1,602 $1,393 $1,188 Cost of goods sold 891 751 596 Gross profit 711 642 592 Operating expenses 524 410 401 Income from operations 187 232 191 Interest expense 80 50 40 Income before income tax 107 182 151 Income tax expense 25 46 38 Net income $82 $136 $113 2019 Using horizontal analysis, calculate the horizontal percentage of a base-year amount, assuming 2019 is the base year. (Round answers to 1 decimal place, e.g. 5.2%. Enter negative amounts using either a negative sign preceding the number e.g. -45.1% or parentheses e.g. (45.1)%.) Sales Cost of goods RICHETTI LTD. Horizontal Analysis of Statement of Income (% of base-year amount) Year Ended December 31 2020 sold Gross profit 2021 % do % do do % Operating expenses Income from operations Interest expense Income before income tax Income tax expense Net income % do % do do % % de do % % do de % % do % do do % % do de % do % % % % do de % do % % % do do % de % % do % do