Vertical Analysis of Balance Sheet Balance sheet data for a company for the years ended December 31, 2012 and 20Y1, are as follows. 20Y2 20Y1 Current assets 310,880 184,920 Property, plant, and equipment 621,760 562,800 Intangible assets 139,360 56,280 Current liabilities 225,120 120,600 Long-term liabilities 460,960 369,840 Common stock 96,480 104,520 Retained earnings 289,440 209,040 Prepare a comparative balance sheet for 2012 and 20Y1, 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. Assets Comparative Balance Sheet December 31, 20Y2 and 20Y1 20Y2 Amount 20Y2 Percent 20Y1 Amount 20Y1 Percent Current assets Property, plant, and equipment Intangible assets $310,880 621,760 % $184,920 562,800 % 139,360 56,280 Total assets $1,072,000 % $804,000 % Liabilities Current liabilities $225,120 % $120,600 % Long-term liabilities 460,960 369,840 Total liabilities $686,080 % $490,440 % Stockholders' equity Common stock 96,480 % 104,520 % Retained earnings 289,440 209,040 Total stockholders' equity $385,920 % $313,560 % Total liabilities and stockholders' equity $1,072,000 % $804,000 %