Compare horizontal analysis between the two balance sheets

Balance Sheet As of May 31, 2021 TOTAL ASSETS 48,940.03 $48,940.03 0.00 $0.00 Current Assets Bank Accounts Checking Total Bank Accounts Accounts Receivable Accounts Receivable (A/R) Total Accounts Receivable Other Current Assets Inventory Asset Phone Case Inventory T-Shirt Inventory Total Inventory Asset Total Other Current Assets Total Current Assets TOTAL ASSETS - LIABILITIES AND EQUITY 0.00 3,185.00 -3,185.00 $ -3,185.00 $45,755.03 $45,755.03 Liabilities Current Liabilities 71,500.00 $71,500.00 $71,500.00 22,812.00 $22,812.00 $94,312.00 - Liabilities - Current Liabilities Accounts Payable Accounts Payable (A/P) Total Accounts Payable Total Current Liabilities Long-Term Liabilities SBA Loan Total Long-Term Liabilities Total Liabilities Equity Dale BP Investor Equity Opening Balance Equity Owner's Equity Owner's Investment Owners Equity Retained Earnings Net Income Total Equity TOTAL LIABILITIES AND EQUITY 40,000.00 0.00 10,000.00 2,500.00 0.00 -7,500.00 -55,611.38 $ -10,611.38 $83,700.62 Balance Sheet As of December 31, 2021 TOTAL 86,418.96 $86,418.96 3,250.00 $3,250.00 ASSETS Current Assets - Bank Accounts Checking Total Bank Accounts Accounts Receivable Accounts Receivable (A/R) Total Accounts Receivable Other Current Assets Inventory Asset Phone Case Inventory T-Shirt Inventory Total Inventory Asset Total Other Current Assets Total Current Assets TOTAL ASSETS LIABILITIES AND EQUITY - Liabilities -2,783.34 -3,185.00 -5,968.34 $-5,968.34 $83,700.62 $83,700.62 Current Liabilities 71,500.00 $71,500.00 $71,500.00 23,916.00 $23,916.00 $95,416.00 Liabilities - Current Liabilities Accounts Payable Accounts Payable (A/P) Total Accounts Payable Total Current Liabilities Long-Term Liabilities SBA Loan Total Long-Term Liabilities Total Liabilities - Equity Dale BP Investor Equity Opening Balance Equity Owner's Equity Owner's Investment Owners Equity Retained Earnings Net Income Total Equity TOTAL LIABILITIES AND EQUITY 40,000.00 0.00 10,000.00 2,500.00 0.00 -7,500.00 -94,660.97 $-49,660.97 $45,755.03