Two income statements for Satterfield Company are shown below. Satterfield Company Income Statements For the Years Ended December 31 Fees earned Operating expenses Net income 20Y1 20YO $536,550 $490,000 330,560 320,000 $205,990 $170,000 Prepare a horizontal analysis of Satterfield Company income statements. Round percent answers to one decimal place. If required, use the minus sign to indicate a decrease in the amount and percentage columns. Satterfield Company Income Statements For the Years Ended December 31 Percent Amount Increase/ Increase/ (Decrease) (Decrease) 20Y1 20YO $ $ % Fees earned 536,550 490,000 Operating expenses Net income 330,560 320,000 $ 205,990 170,000