Summary financial information for Wolford Company is as follows.

Compute the amount and percentage changes in 2017 using horizontal analysis, assuming 2016 is the base year. (Round percentages to 1 decimal place, e.g. 1.2%. Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)

Increase (Decrease) in 2017

Wolford Company

Balance Sheets December 31, 2017 December 31, 2016 Amount Percent

Current assets $200,000 $220,000 $ %

Plant assets 842,000 750,000 %

Total assets $1,042,000 $970,000 $ %