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

	Current Year		Previous Year
Current assets	$311,040		$182,250
Property, plant, and equipment	544,320		503,010
Intangible assets	116,640		43,740
Current liabilities	194,400		94,770
Long-term liabilities	437,400		357,210
Common stock	77,760		72,900
Retained earnings	262,440		204,120

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	$311,040	%	$182,250	%
Property, plant, and equipment	544,320	%	503,010	%
Intangible assets	116,640	%	43,740	%
Total assets	$972,000	%	$729,000	%
Current liabilities	$194,400	%	$94,770	%
Long-term liabilities	437,400	%	357,210	%
Common stock	77,760	%	72,900	%
Retained earnings	262,440	%	204,120	%
Total liabilities and stockholders' equity	$972,000	%	$729,000	%