Summary financial information for Rapture Company is as follows.
|
December 31, 2014
|
December 31, 2013
|
|
Current assets
|
$ 199,000
|
$225,000
|
|
Plant assets
|
821,000
|
750,000
|
|
Total assets
|
$1,020,000
|
$975,000
|
Compute the amount and percentage changes in 2014 using horizontal analysis, assuming 2013 is the base year.