Vertical Analysis of Balance Sheet Balance sheet data for Alvarer Company on December 31, the end of two recent fiscal years, follows: Current Year Previous Year Current assCES $281,520 $161.460 Property, plant, and equipment 447,120 428,490 Intangible assets 99,360 31,050 Current liabilities 198,720 117,990 Long-term fiabilities 314,640 242,190 Common stock 82,800 74,520 Retained earnings 231,840 186,300 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 Current Previous Previous year year year year Amount Percent Amount Percent Current assets $281,520 $161,660 Property, plant, and equipment 442,120 428.490 Intangible assets 59,360 31,050 Alvaraz Company Comparative Balance Sheet For the Years Ended December 31 Current Current year year Amount Percent Current assets $281,520 % Property, plant, and equipment 447,120 % Intangible assets 99,360 % Total assets $828,000 % Previous Previous year year Amount Percent $161,460 % 428,490 % 31,050 % $621,000 % Current liabilities % $198,720 314,640 % Long-term liabilities Common stock % % $117,990 242,190 74,520 186,300 % % Retained earnings 82,800 231,840 % Total liabilities and stockholders' equity $828,000 % $621,000 %