please help i cant understsnd

Exercise 12-3A Prepare horizontal analysis (L012-2) The income statements for Federer Sports Apparel for 2022 and 2021 are presented below. Required: Prepare a horizontal analysis for 2022 using 2021 as the base year(Decreases should be indicated with a minus sign. Round your percentage answers to 1 decimal place.) Increase (Decrease) Amount % FEDERER SPORTS APPAREL Income Statement For the Years Ended December 31 Year 2022 2021 $ 18,400,000 $ 15.100.000 13,358,400 6,764,800 5,041,600 8,335,200 1.490,400 1,102,300 901,600 901,600 128,800 1,398,400 347,300 1.122.400 5,984,000 368,000 1,887,500 $ 754,400 $ 4,096,500 Net sales Cost of goods sold Gross profit Operating expenses Depreciation expense Inventory write-down Loss (litigation) Income before tax Income tax expense Net Income ces