Use the following Comparative Income Statement to prepare the HORIZONTAL ANALYSIS for Holiday times Corp.. for 2021 & 2020. Round answers to 1 decimal point. There will be a horizontal analysis on the final and it will be 15 Points. (Table in attached Word file)

Holiday Times Corp
Comparative Income Statement
Years Ended December 31, 2021 and 2020
								Increase (Decrease)
						2021	2020	Amount	Percentage
Net Sales Revenue						$278,900	$324,700
Expenses:
Cost of Goods Sold						143,200	204,600
Selling & Admin Expenses						24,800	14,900
Other Expenses						9,800	7,200
Total Expenses						$177,800	$226,700
Net Income						$101,100	$98,000