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

Current Year Previous Year

Current assets $2,500,000 $1,840,000

Property, plant, and equipment 5,600,000 6,072,000 Intangible assets 1,900,000 1,288,000 Current liabilities 2,000,000 1,380,000 Long-term liabilities 3,400,000 3,680,000 Common stock 920,000 920,000 Retained earnings 3,680,000 3,220,000

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. Round percentages to one decimal place.

Current year Amount Current year % Previous year Amount Previous year %

Current assets $2,500,000 % $1,840,000 %

Property, plant, 5,600,000 % 6,072,000 %

and equipment

Intangible assets 1,900,000 % 1,288,000 %

Total assets $10,000,000 % $9,200,000 %

Current liabilities $2,000,000 % $1,380,000 %

Long-term liabilities 3,400,000 % 3,680,000 %

Common stock 920,000 % 920,000 %

Retained earnings 3,680,000 % 3,220,000 %

Total liabilities and

stockholders' equity $10,000,000 % $9,200,000 %