Instruction Comparative Balance Sheet Condensed data taken from the ledger of St. Louis Company at December 31, for the current and preceding years, are as follows: St. Louis Company Comparative Balance Sheet December 31, Year 2 and Year 1 Year 2 Year 1 Increase Increase Current $160,000 $130,000 (Decrease) (Decrease) assets 2 Assets Year 2 Year 1 Amount Percent 450,000 400,000 3 Current assets Property, plant, and equipment $160,000.00 $130,000.00 Property, plant, and equipment 450,000.00 400,000.00 Intangible 20,700 30,000 > Intangible assets 20,700.00 30,000.00 assets Total assets $630,700.00 $560,000.00 Current 70.000 80,000 Liabilities liabilities Long-term Current liabilities 210,000 $80,000.00 250,000 liabilities Long-term debt $70,000.00 210,000.00 $280,000.00 250,000.00 Common 225,000 150,000 10 Total liabilities $330,000.00 stock Retained 125,700 80,000 225,000.00 150,000.00 earnings 11 Stockholders' Equity 12 Common stock 13 Retained earnings 14 Total stockholders' equity 15 Total liabilities and stockholders' equity 125,700.00 80,000.00 Prepare a comparative balance sheet with horizontal analysis, for December 31, Yoar 2 and Year 1. Round percents to one decimal point. Enter negative values as negative numbers. $350,700.00 $630,700.00 $230,000.00 $560,000.00