The following data on Alpha Products, Inc. is available. Alpha Products, Inc Partial Comparative Balance Sheet December 31, 2019 and December 31, 2020 2020 2019 Assets: Cash $ 48,500 Accounts receivable, net Merchandise inventory Property, plant and equipment, net Total assets $ 45,100 59,800 150,900 710,500 $966,300 101,500 171,600 808,800 $1,130,400 What was the percent increase or decrease in net property, plant and equipment from 2019 to 2020? Select one: a 13.8% increase O b. 12.2% decrease O c. 12.2% increase