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

	Current Year		Previous Year
Current assets	$317,400		$190,560
Property, plant, and equipment	613,640		539,920
Intangible assets	126,960		63,520
Current liabilities	211,600		127,040
Long-term liabilities	465,520		365,240
Common stock	84,640		95,280
Retained earnings	296,240		206,440

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	$317,400	%	$190,560	%
Property, plant, and equipment	613,640	%	539,920	%
Intangible assets	126,960	%	63,520	%
Total assets	$1,058,000	%	$794,000	%
Current liabilities	$211,600	%	$127,040	%
Long-term liabilities	465,520	%	365,240	%
Common stock	84,640	%	95,280	%
Retained earnings	296,240	%	206,440	%
Total liabilities and stockholders' equity	$1,058,000	%	$794,000	%