1. Condensed data taken from the ledger of Crawford Company at December 31, 2011 and 2010, are as follows:

	2011	2010
Current assets	200,000	$180,000
Property, plant, and equipment	450,000	400,000
Intangible assets	20,700	30,000
Current liabilities	70,000	80,000
Long-term liabilities	200,000	250,000
Common stock	275,000	200,000
Retained earnings	125,700	80,000

Prepare a comparative balance sheet, with horizontal analysis, for December 31, 2011 and 2010. (Round percents to one decimal place.)

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