Balance sheet data for Alvarez Company on December 31, the end of two recent fiscal years, follows:

	Current Year		Previous Year
Current assets	$313,480		$193,760
Property, plant, and equipment	488,660		435,960
Intangible assets	119,860		62,280
Current liabilities	175,180		83,040
Long-term liabilities	396,460		332,160
Common stock	101,420		96,880
Retained earnings	248,940		179,920

Prepare a comparative balance sheet for both years, stating each asset as a percent of total assets and each liability and stockholders' equity item as a percent of the total liabilities and stockholders' equity. If required, round percentages to one decimal place.

Alvaraz Company
Comparative Balance Sheet
For the Years Ended December 31
	Current year Amount	Current year Percent	Previous year Amount	Previous year Percent
Current assets	$313,480	%	$193,760	%
Property, plant, and equipment	488,660	%	435,960	%
Intangible assets	119,860	%	62,280	%
Total assets	$922,000	%	$692,000	%
Current liabilities	$175,180	%	$83,040	%
Long-term liabilities	396,460	%	332,160	%
Common stock	101,420	%	96,880	%
Retained earnings	248,940	%	179,920	%
Total liabilities and stockholders' equity	$922,000	%	$692,000	%