Vertical Analysis of Balance Sheet Balance sheet data for Alvarez Company on December 31, the end of two recent fiscal years, follows: Current Year Previous Year Current assets $287,370 $173,750 Property, plant, and equipment 537,660 493,450 Intangible assets 101,970 27,800 Current liabilities 185,400 97,300 Long-term liabilities 370,800 284,950 Common stock 101,970 104,250 Retained earnings 268,830 208,500 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 Current assets $287,370 % $173,750 Property, plant, and equipment 537,660 493,450 Intangible assets 101,970 27,800 Total assets $927,000 $695,000 Current liabilities $185,400 $97,300 Long-term liabilities 370,800 284,950 Common stock 101,970 % 104,250 Retained earnings 268,830 208,500 Total liabilities and stockholders' equity $927,000 $695,000