2. Prepare a horizontal analysis of Sports Unlimited's 2021 balance sheet using 2020 as the base year. (Negative amounts and Decreases should be indicated by a minus sign. Round your percentage answers to 1 decimal place.) SPORTS UNLIMITED Balance Sheets For the years ended December 31 Year Increase (Decrease) Amount 2021 2020 $ 126,000 $ 68.400 70.800 9,000 85,000 35,500 3,500 4,500 0 Assets Current assets Cash Accounts receivable Inventory Prepaid rent Long-term assets Investment in bonds Land Equipment Less: Accumulated depreciation Total assets Liabilities and Stockholders' Equity Current liabilities: Accounts payable Interest payable Income tax payablo Long-term liabilities: Notes payable Stockholders' equity Common stock Retained earnings Total liabilities and stockholders' equity 77.400 159.000 142.800 (53,400) 600.000s 168,000 139,500 (27.000) 500.000 $ $ 36,600 $ 24,000 16,800 53,500 12,000 13.500 178,800 124,500 234.000 109,800 600.000 $ 234,000 62,500 500.000 $