Condensed Data Taken from the Ledger of St Prepare a Comparative Balance Sheet,with Horizontal Analysis,for December 31,Year 2

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