Vertical Analysis of Balance Sheet Balance sheet data for Kwan Company on December 31, the end of two recent fiscal years, follow: Current assets Property, plant, and equipment Intangible assets Current liabilities Long-term liabilities Current Year Previous Year $285,200 $179,400 533,600 455,400 101,200 55,200 165,600 82,800 404,800 331,200 Common stock Retained earnings 73,600 276,000 75,900 200,100 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 Previous Previous year year year year Amount Percent Amount Percent $285,200 % $179,400 % Current assets Property, plant, and equipment 533,600 % 455,400 % Intangible assets 101,200 % 55,200 % Total assets $920,000 % $690,000 % Current liabilities $165,600 % Long-term liabilities 404,800 $82,800 % 331,200 % % Common stock 73,600 % 75,900 % Retained earnings 276,000 % 200,100 % Total liabilities and stockholders' equity $920,000 % $690,000 %