Summary financial information for Lily 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
		December 31, 2022			December 31, 2021				Amount		Percent
Current Assets		$200,200			$220,000				$
Plant Assets		842,400			780,000				$
Total assets		$1,042,600			$1,000,000				$