Question 40 (3 points) The following data is for Albany State Company for the year 2020 and 2019. Current assets are $550,000 (2020) and $55,000 (2019) respectively. Plant assets are $444,500 (2020) and $470,000 (2019) respectively. Using horizontal analysis, what is the increase (decrease) amount and percent for plant assets from 2019 to 2020 respectively? $17,000 and 3.2% respectively. ($25,500) and (5.4%) respectively. $25,500 and 5.4% respectively. ($17,000) and (3.2%) respectively.