Condensed Data Taken from the Ledger of St Prepare a Comparative Balance Sheet, with Horizontal Analysis, for December

Condensed data taken from the ledger of St. Louis Company at December 31, for the current and preceding years, are as follows:? $\begin{array}{lrr}&\text { Year } 2&\text { Year } 1\\\text { Current assets } & \$ 160,000 & \$ 130,000 \\\text { Property, plant, and equipment } & 450,000 & 400,000 \\\text { Intangible assets } & 20,700 & 30,000 \\\text { Current liabilities } & 70,000 & 80,000 \\\text { Long-term liabilities } & 210,000 & 250,000 \\\text { Common stock } & 225,000 & 150,000 \\\text { Retained earnings } & 125,700 & 80,000\end{array}$
Prepare a comparative balance sheet, with horizontal analysis, for December 31, Year 2 and Year 1. (Round percents to one decimal place.)