Balance sheet data for Otter Creek Company on December 31, the end of the fiscal year, are shown below. 2012 2011 Current assets $ 700,000 $ 504,000 Property, plant, and equipment 945,000 770,000 Intangible assets 105,000 126,000 Current liabilities 280,000 294,000 Long- term liabilities 595,000 560,000 Common stock 140,000 140,000 Retained earnings 735,000 406,000 Prepare a comparative balance sheet for 2012 and 2011, 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.