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Summary financial information for Newburg Company is as follows.
Dec. 31, 2013
Dec. 31, 2012
Current assets
$ 200,000
$ 220,000
Plant assets
1,040,000
780,000
Total assets
$1,240,000
$1,000,000
Compute the amount and percentage changes in 2013 using horizontal analysis, assuming 2012 is the base year.
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