Comparative Information Taken from the Friction Company's Financial Statements Is

Comparative information taken from the Friction Company's financial statements is shown below:
$\begin{array}{l}\begin{array}{lll}\\a& \text { Notes receivable}\\b& \text { Accounts receivable}\\c& \text { Retained earnings}\\d& \text { Sales}\\e& \text { Operating expenses}\\f& \text { Income taxes payable}\\\end{array}\begin{array}{lll}\text { Year 2 }&\text { Year 1}\\\$ 10,000&\$0\\106,200 & 90,000 \\30,000 & 40,00 \\654,000 & 600,000 \\160,000 & 200,000 \\28,000 & 20,000\end{array}\end{array}$
Using horizontal analysis,show the percentage change and direction increase or decrease from Year 1 to Year 2 with Year 1 as the base year.