Summary financial information for Carla Vista Co. is as follows. Dec. 31, 2022 Dec. 31, 2021 Current assets $ 232,936 $ 264,700 Plant assets 1,296,390 820,500 Total assets $1,529,326 $1,085,200 Compute the amount and percentage changes in 2022 using horizontal analysis, assuming 2021 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 1 decimal place, e.g. 12.1%.) Amount Percent Current assets $ % Plant assets % Total assets $ %