Summary financial information for Gandaulf Company is as follows. Compute the amount and percentage changes in 2020 using horizontal analysis, assuming 2019 is the base year. (Enter negative amounts and percentages using either a negative sign preceding the number e.g. -45, -45% or parentheses e.g. (45), (45%). Round percentages to 2 decimal places, e.g. 1.25%.)

									Increase (Decrease) in 2020
		December 31, 2020			December 31, 2019				Amount		Percent
Current Assets		$189,200			$220,000				???		???
Plant Assets		834,600			780,000				???		???
Total assets		$1,023,800			$1,000,000				???		???