Perfom a horizontal analysis in xcel format base on the following $2$ questions:$$

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Question #$1$: Compute the amount changes using horizontal analysis for $2022$ and $2023($assume that $2022$ is the base year$)$ for the following financial statement accounts$/$line items:

$1.$ Investment in hotel properties, net

$2.$ Investment in unconsolidated joint ventures

$3.$ Lease right$-$of$-$use$-$assets

$4.$ Lease liabilities

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Question #$2$: Compute the amount changes using horizontal analysis for $2022$ and $2023($assume that $2022$ is the base year$)$ for the following financial statement accounts$/$line items:

$1.$ Room revenue

$2.$ Food and beverage revenue

$3.$ Other revenue

$4.$ Total revenues

$5.$ Advance deposits and deferred revenue