Vertical Analysis of Balance Sheet

Balance sheet data for Kwan Company on December 31, the end of two recent fiscal years, follow:

	Current Year		Previous Year
Current assets	$332,800		$202,800
Property, plant, and equipment	592,800		546,000
Intangible assets	114,400		31,200
Current liabilities	197,600		101,400
Long-term liabilities	468,000		366,600
Common stock	83,200		85,800
Retained earnings	291,200		226,200

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.

	Current year Amount	Current year Percent	Previous year Amount	Previous year Percent
Current assets	$332,800	_____%	$202,800	_____%
Property, plant, and equipment	592,800	_____%	546,000	_____%
Intangible assets	114,400	_____%	31,200	_____%
Total assets	$1,040,000	_____%	$780,000	_____%
Current liabilities	$197,600	_____%	$101,400	_____%
Long-term liabilities	468,000	_____%	366,600	_____%
Common stock	83,200	_____%	85,800	_____%
Retained earnings	291,200	_____%	226,200	_____%
Total liabilities and stockholders' equity	$1,040,000	_____%	$780,000	_____%