The following items are taken from the financial statements of Carmen Co$.$ at December $31,2025.$

$\backslash$table$[[$Land$,$$$195,600$

Summary financial information for Sunland Company is as follows.

$\backslash$table$[[,$Dec. $31,2025,$Dec. $31,2024],[$Current assets,$$237,400,$$$261,300],[$Plant assets,$1,381,000,835,200],[$Total assets,$$1,618,400,$$$1,096,500]]$

Compute the amount and percentage changes in $2025$ using horizontal analysis, assuming $2024$ is the base year. $($Enter negative amounts using either a negative sign preceding the number $($e$.$g$.,-45,-20\%)$ or parentheses $($e$.$g$.,(45),(20\%).$ Round percentages to one decimal place $($e$.$g$.,12\mathrm{.}1\%).)$

$\backslash$table$[[,$Increase or $($Decrease$)$ in $2025,],[$Amount$,$Percent,,$],[$Current assets,$$,\%,],[$Plant assets,,$\%,\%$