Vertical Analysis of Balance Sheet Balance sheet data for a company for the years ended December 31, 2012 and 20Y1, are shown below. Current assets Property, plant, and equipment Intangible assets Current liabilities Long-term liabilities 20Y2 20Y1 263,680 154,500 469,680 432,600 90,640 30,900 156,560 80,340 329,600 259,560 82,400 255,440 Common stock Retained earnings 80,340 197,760 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. Comparative Balance Sheet Assets December 31, 20Y2 and 20Y1 20Y2 Amount 2012 Percent 20Y1 Amount 20Y1 Percent Current assets Property, plant, and equipment Intangible assets Total assets $263,680 469,680 % $154,500 % 432,600 90,640 30,900 $824,000 % $618,000 % Liabilities Current liabilities $156,560 % $80,340 % Long-term liabilities 329,600 259,560 Total liabilities $486,160 % $339,900 % Stockholders' equity Common stock 82,400 % 80,340 % Retained earnings 255,440 197,760 Total stockholders' equity $337,840 % $278,100 % Total liabilities and stockholders' equity $824,000 % $618,000 %