Vertical Analysis of Balance Sheet

Balance sheet data for Hanes Company on December 31, the end of the fiscal year, are shown below.

	2014		2013
Current assets	$289,420		$164,780
Property, plant, and equipment	588,820		531,790
Intangible assets	119,760		52,430
Current liabilities	189,620		112,350
Long-term liabilities	439,120		322,070
Common stock	79,840		89,880
Retained earnings	289,420		224,700

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Prepare a comparative balance sheet for 2014 and 2013, 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.

Hanes Company
Comparative Balance Sheet
December 31, 2014 and 2013
		2014 Amount		2014 Percent		2013 Amount		2013 Percent
Current assets		$ 289,420		%		$ 164,780		%
Property, plant, and equipment		588,820		%		531,790		%
Intangible assets		119,760		%		52,430		%
Total assets		$ 998,000		%		$ 749,000		%
Current liabilities		$ 189,620		%		$ 112,350		%
Long-term liabilities		439,120		%		322,070		%
Common stock		79,840		%		89,880		%
Retained earnings		289,420		%		224,700		%
Total liabilities and stockholders' equity		$ 998,000		%		$ 749,000		%