Vertical Analysis of Balance Sheet Balance sheet data for Kwan Company on December 31, the end of two recent fiscal follow: years, Current Year Previous Year Current assets $326,700 $200,610 554,400 482,950 Property, plant, and equipment Intangible assets 108,900 59,440 Current liabilities 217,800 111,450 Long-term liabilities 386,100 326,920 Common stock 99,000 96,590 Retained earnings 287,100 208,040 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. Kwan Company Comparative Balance Sheet For the Years Ended December 31 Current Current year Amount year Percent Previous Previous year year Amount Percent % $326,700 $200,610 % Current assets % 554,400 482,950 0% Property, plant, and equipment 108,900 % 59,440 % Intangible assets % $990,000 $743,000 % Total assets % $217,800 $111,450 % Current liabilities % 386,100 326,920 % Long-term liabilities 99,000 % % Common stock 96,590 208,040 % % 287,100 Retained earnings % % $743,000 Total liabilities and stockholders' equity $990,000