Extend the income statement for Miss Muffins' Bakery to include the amounts of increase or decrease and the percents of increase or decrease for a horizontal analysis?

Miss Muffins' Bakery Comparative Income Statement for the Months Ending July 31, 2012 and July 31, 2012 Increase (Decrease) Amount 2013 2012 Percent Gross sales Returns and allowances Net sales Cost of beginning inventory Cost of purchases Cost of ending inventory Cost of goods sold Gross profit Total operating expenses Net income