Summary financial information for Gandaulf Company is as follows. Compute the amount and percentage changes in 2022 using horizontal analysis, assuming 2021 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 2022 Dec. 31, 2022 Dec. 31, 2021 Amount Percent Current Assets $198,000 $220,000 $ % Plant Assets 986,400 720,000 % Total assets $1,184,400 $940,000 $ %