Condensed data taken from the ledger of Crawford Company at December 31, 2011 and 2010, are as follows:
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
Prepare a comparative balance sheet, with horizontal analysis, for December 31, 2011 and 2010. (Round percents to one decimal place.)