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

	Current Year		Previous Year
Current assets	$273,600		$171,000
Property, plant, and equipment	528,960		458,280
Intangible assets	109,440		54,720
Current liabilities	209,760		109,440
Long-term liabilities	337,440		294,120
Common stock	91,200		88,920
Retained earnings	273,600		191,520

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	$273,600	%	$171,000	%
Property, plant, and equipment	528,960	%	458,280	%
Intangible assets	109,440	%	54,720	%
Total assets	$912,000	%	$684,000	%
Current liabilities	$209,760	%	$109,440	%
Long-term liabilities	337,440	%	294,120	%
Common stock	91,200	%	88,920	%
Retained earnings	273,600	%	191,520	%
Total liabilities and stockholders' equity	$912,000	%	$684,000	%