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.

AppendixLO1