condensed data taken from ledger of crawford

Question

Condensed data taken from ledger of Crawford Company at 31^st December, 2011 and 2010, are as given:

                                                                      2011                  2010
Current assets                                             200,000            $180,000
Property, plant, and equipment                   450,000               400,000
Intangible assets                                         20,700                 30,000
Current liabilities                                         70,000                 80,000
Long-term liabilities                                     200,000              250,000
Common stock                                            275,000              200,000
Retained earnings                                       125,700              80,000

Arrange a comparative balance sheet, with horizontal analysis, for 31^st December, 2011 and 2010.