Summary financial information for paragon company is as follows. dec. 31, 2014 dec. 31, 2013 current assets $ 203,600 $ 254,000 plant assets 1,397,000 831,700 total assets $1,600,600 $1,085,700 compute the amount and percentage changes in 2014 using horizontal analysis, assuming 2013 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 0 decimal places, e. g. 12%.) amount percent current assets $ % plant assets % total assets $ %

Current assets:

Amount = 2014 value - 2013 value

             = $203,600 - $254,000

             = -($50,400) (Negative)

percentage changes =

                                    =

                                    = (19.84)%

Plant assets:

Amount = 2014 value - 2013 value

             = $1,397,000 - $831,700

             = $565,300

percentage changes =

                                    =

                                    = 67.96%

Total assets:

Amount = 2014 value - 2013 value

             = $1,600,600 - $1,085,700

             = $514,900

percentage changes =

                                    =

                                    = 47.42%

a and c

explanation: