Summary financial information for Paragon Company is as follows.
Dec. 31, 2014 Dec. 31, 2013
Current assets $ 200,000 $ 220,000
Plant assets 1,040,000 780,000
Total assets $1,240,000 $1,000,000
Compute the amount and percentage changes in 2014 using horizontal analysis, assuming 2013 is the base year. (If amount and percentage are a decrease show the numbers as negative, e.g. -55,000, -20% or (55,000), (20%). Round percentages to 0 decimal places, e.g. 12%.)