Find the percentage change by dividing the amount of the increase by the 2013 amount (base year).
Summary financial information for Rosepatch Company is as follows.
| December 31, 2014 | December 31, 2013 | |
| Current assets | $234,000 | $180,000 |
| Plant assets (net) | 756,000 | 420,000 |
| Total assets | $990,000 | $600,000 |
Find the percentage change by dividing the amount of the increase by the 2013 amount (base year).
