Summary financial information for Sunland Company is as follows.

Dec. 31,2020 Dec. 31, 2019

Current assets $206,343 $227,000

Plant assets 1,153,280 848,000

Total assets $1,159,677 $927,000

Compute the amount and percentage changes in 2020 using horizontal analysis, assuming 2019 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%.)