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

	Current Year		Previous Year
Current assets	$295,360		$179,920
Property, plant, and equipment	516,880		477,480
Intangible assets	110,760		34,600
Current liabilities	212,290		131,480
Long-term liabilities	313,820		235,280
Common stock	101,530		96,880
Retained earnings	295,360		228,360

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	$295,360	%	$179,920	%
Property, plant, and equipment	516,880	%	477,480	%
Intangible assets	110,760	%	34,600	%
Total assets	$923,000	%	$692,000	%
Current liabilities	$212,290	%	$131,480	%
Long-term liabilities	313,820	%	235,280	%
Common stock	101,530	%	96,880	%
Retained earnings	295,360	%	228,360	%
Total liabilities and stockholders' equity	$923,000	%	$692,000	%