11. Condensed data taken from the ledger of Crawford Company at December 31, 2017 and 2016, are as follows:

	2017	2016
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

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Prepare a comparative balance sheet, with horizontal analysis, for December 31, 2017 and 2016. (Round percentages to one decimal place.)