Prepare a comparative income statement with horizontal analysis for the two$-$year period, using $20Y1$ as the base year. Use the minus sign to indicate a decrease in the "Increase$/($Decrease$)"$ columns. If required, round percentages to one decimal place.

Macklin Inc.

Comparative Income Statement

For the Years Ended December $31,20Y2$ and $20Y1$

$\backslash$table$[[,,,\backslash$table$[[$Increas$],[($Decreas$],[$Amoun$]],,\backslash$table$[[$Increase$/],[($Decrease$)],[$Percent$]]],[$Sales$,$$$523,775,$$$475,000,$$$,,x\%$ Net income $20$Y$2=$$$57124.$ Net income $20$Y$1=$$$78400$