Use the trial balance below to accomplish the following requirements: 1. Prepare a Comparative Statement of Comprehensive Income [2022 and 2021] 3. Make a horizontal analysis current year (2022) previous year (2021) debit credit debit credit Cash on Hand 130,303,379 115,715,200 Cash in Banks 2,795,294,557 2,435,425,884 Short-term deposits 5,244,891,365 6,426,117,312 Trade Accounts Receivable 1,973,793,420 1,854,239,723 Allowance for doubtful accounts 136,082,073 99,709,174 Advances to employees 91,120,858 90,652,777 Current portion of employee car plan 43,811,033 41,724,556 Other receivables 4,515,022 13,302,934 Food supplies and processed inventories 1,973,039,104 1,521,464,262 Packaging, store and other supplies 155,773,504 154,552,450 Novelty Items 5,654,551 53,392,715 Prepaid rent 281,393,792 247,907,106 Insurance and other prepayments 130,129,134 134,459,881 Prepaid Taxes 107,447,393 127,543,322 Receivable from suppliers 588,179,523 616,038,571 Receivable from retirement fund 111,108,541 149,505,948 Unused office supplies 72,084,194 54,594,665 Financial Assets at Fair Value through Profit or L 125,416,546 107,361,994 Investment in unquoted equity securities 50,866,500 47,866,500 Goodwill 7,019,519,057 4,205,123,715 Deferred Tax Assets 920,139,371 841,108,196 Other Noncurrent Assets 1,505,155,987 1,515,623,750 Long-term portion of employee car plan 83,086,384 44,836,862 Investment Properties 777,719,894 678,070,800 Land 400,000,000 400,000,000 Land Improvements 257,165,000 251,035,000 Accumulated Depreciation - Land Improvements 6,674,000 5,258,000 Building 1,201,514,000 1,246,613,000 Accumulated Depreciation - Building 680,629,000 626,926,000 Equipment 18,707,047,000 17,270,924,000 Accumulated Depreciation - Equipment 11,107,904,000 10,049,666,000 Trade Payables 3,601,600,450 3,720,413,153 Accrued Liabilities 4,937,973,163 4,508,901,543 Unearned Revenue 387,775,928 217,178,695 Dividend Payable 103,167,855 356,858,525Other Current Liabilities 193,229,606 156,378,897 Income Tax Payable 167,751,504 135,934,261 Short-term Debt 1,842,030,865 305,024,016 Current portion of Long-term Debt 2,511,319,343 184,819,139 Non-Current portion of Long-term Debt 223,343,888 2,468,481,013 Pension Liability 1,379,033,530 1,184,364,927 Deferred Tax Liability 167,104,456 155,605,498 Share Capital 3,000,000,000 2,800,000,000 Share Premium 5,379,800,000 5,076,932,000 Cumulative Translation Adjustments 317,022,645 101,234,002 Retained Earnings 6,183,353,815 6,081,246,352 Net Sales 50,506,967,113 45,344,123,164 Royalties and other revenues 2,864,757,569 2,613,570,160 Cost of Sales 43,254,730,460 38,388,328,254 Interest Income 163,081,118 163,680,615 Interest Expense 195,382,614 218,909,754 Other income 618,898,399 409,084,936 Income Taxes 973,395,762 988,279,515 Forex Translation adjustments 198,117,718 54,161,813 Administrative Expenses 2,890,760,045 2,654,357,976 Selling Expenses 3,626,899,322 3,613,683,631 96,162,477,675 96,162,477,675 86,664,156,068 86,664,156,068