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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.) FEDERER SPORTS APPAREL Balance Sheet December 31 Year 2022 2021 Increase (Decrease) Amount % Assets Cash Accounts receivable Inventory Buildings Less Accumulated depreciation Total assets Liabilities and Stockholders' Equity Accounts payable Contingent liability Common stock Retained earnings Total liabilities and stockholders' equity s 2655.000 900,000 1.320.000 1,200,000 2,775,000 1,250,000 10,050 000 10.050,000 (1.800,000) (900.000) $ 15,000,000 $ 12,500,000 $ 1,725 000 $ 1.562,500 1.245.000 5 475 000 5,475,000 6,555 000 5.462.500 $ 15,000,000 $ 12,500,000