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

	Current Year		Previous Year
Current assets	$315,150		$179,000
Property, plant, and equipment	544,350		501,200
Intangible assets	95,500		35,800
Current liabilities	210,100		114,560
Long-term liabilities	362,900		315,040
Common stock	105,050		93,080
Retained earnings	276,950		193,320

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 Current year year Amount Percent Current assets $315,150 % Property, plant, and equipment 544,350 % Intangible assets 95,500 % Previous Previous year year Amount Percent $179,000 % 501,200 % 35,800 % Total assets $955,000 % $716,000 % $210,100 % $114,560 % Current liabilities Long-term liabilities Common stock 362,900 % 315,040 % 105,050 % 93,080 % Retained earnings 276,950 % 193,320 % Total liabilities and stockholders' equity $955,000 % $716,000 %