Year 2 Year 1 Current assets $160,000 $130,000 450,000 400,000 Property, plant, and equipment Intangible assets Current liabilities 20,700 30,000 80,000 70,000 Long-term liabilities 210,000 250,000 Common stock 150,000 225,000 125,700 Retained earnings 80,000 Required: Prepare a comparative balance sheet, with horizontal analysis, for December 31, Year 2 and Year 1. Round percents to one decimal place. If required, use the minus sign to indicate decreases in amounts and percents (negative values). St. Louis Company Comparative Balance Sheet December 31, Year 2 and Year 1 Year 2 Year 1 Increase (Decrease) Amount Increase (Decrease) Percent Assets % Total assets Liabilities $ $ % QQQQ QQQ QOLI Total liabilities $ $ % Stockholders' Equity $ $ $ % % Total stockholders' equity $ $ $ Total liabilities and stockholders' equity $1 $ $ %