Prepare a horizontal analysis for 2025 using 2024 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 6:44 FEDERER SPORTS APPAREL Balance Sheet December 31 Year 2025 2024 Increase (Decreases Amount $ 18.700 Assets Cash Accounts receivable Inventory Buildings Less Accumulated depreciation Total assets Liabilities and Stockholders' Equity Accounts payable Contingent ability Common stock Retained earnings Total liabilities and stockholders equity $ 3.087.000 $ 1,073,000 1.764,000 1.424,500 3.717.000 2405,000 14,763.000 14.763.000 (2.331,000) (1.166.500) $ 21,000,000 $ 18.500.000 $ 1.053.000 S 2.331.000 1.995,000 1,170,000 9.324.000 9.324,000 7.728.000 5,675,000 $ 21,000,000 $ 18,500,000