Balance sheet data for Alvarez Company on December 31, the end of two recent fiscal years, follows: Current Year Previous Year Current assets $318,120 $180,750 539,840 506,100 Property, plant, and equipment Intangible assets 106,040 36,150 231,360 Current liabilities 144,600 327,760 Long-term liabilities 238,590 Common stock 96,400 101,220 238,590 Retained earnings 308,480 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 $318,120 Current assets $180,750 Property, plant, and equipment 539,840 506,100 106,040 36,150 Intangible assets $964,000 $723,000 Total assets Current liabilities $231,360 $144,600 Long-term liabilities 327,760 238,590 Common stock 96,400 101,220 308,480 238,590 Retained earnings - % $723,000 Total liabilities and stockholders' equity $964,000