2. Prepare a horizontal analysis for 2022 using 2021 as the base year. (Note: If the percentage increase or decrease cannot be calculated, then leave the cell blank. Decreases should be indicated by a minus sign. Round your percentage answers to 1 decimal place.) Assets Cash Accounts receivable Inventory FEDERER SPORTS APPAREL Balance Sheet December 31 Year Increase (Decrease) 2022 021 Amount % $ 2,327,500 $ 615,000 1,487,500 1,155,000 3,185,000 1,680,000 12.600,000 12,600,000 Buildings Less: Accumulated depreciation Total assets Liabilities and Stockholders' Equity Accounts payable Contingent liability Common stock Retained earnings Total liabilities and stockholders' equity (2,100,000) (1,050,000) $ 17,500,000 $ 15,000,000 $ 1,502,500 $ 1,800,000 1,592,500 7,665,000 6,650,000 7,665,000 5,445,000 $ 17,500,000 $ 15,000,000