Increase (Decrease) in 2022 Percent % Summary financial information for Sheffield Company is as follows. Compute the amount and percentage changes in 2022 using horizontal analysis, assuming 2021 is the base year. (Enter negative amounts and percentages using either a negative sign preceding the number e.g. -45, -45% or parentheses e.g. (45), (45%). Round percentages to 2 decimal places, e.g. 1.25%.) December 31, 2022 December 31, 2021 Current Assets $189,200 $220,000 Plant Assets 834,600 780,000 Total assets $1,023,800 $1,000,000 SA Amount +A % do do %