Condensed data taken from the ledger of Joplin Company at December 31, 2012 and 2011, are as follows: Current assets Property, plant, and equipment Intangible assets Current liabilities Long-term liabilities Common stock Retained earnings 2012 $160,000 450,000 20,700 70,000 210,000 225,000 125,700 2011 $130,000 400,000 30.000 80.000 250,000 150,000 80,000 Prepare a comparative balance sheet, with horizontal analysis, for December 31, 2012 and 2011. (Round percents to one decimal point.)