If there is a decrease from 2025 to 2026 in Pronghorn Company's comparative balance sheet, how should the dollar change and percent change be presented for each item?

A) Dollar change in parentheses; Percent change in parentheses.
B) Dollar change in brackets; Percent change in brackets.
C) Dollar change in parentheses; Percent change without parentheses.
D) Dollar change in brackets; Percent change without parentheses.