a$.$ Prepare a comparative income statement with horizontal analysis, indicating the increase $($decrease$)$ for the current year when compared with the previous year. If required, round to one decimal place.

Winthrop Company

Comparative Income Statement

For the Years Ended December $31$

$\backslash$table$[[,\backslash$table$[[$Current$],[$year$],[$Amount$]],\backslash$table$[[$Previous$],[$year$],[$Amount$]],\backslash$table$[[$Increase$],[($Decrease$)],[$Amount$]],\backslash$table$[[$Increase$],[($Decrease$)],[$Percent$]]],[$Sales$,$$$772,900,$$$590,000,$$$,\%$