Balance sheet data for the Dover Hot Tub Company on December 31,the end of the fiscal year are as follows:
2008 2007
Currentassets 768,000 250,000
Property, plant andequipment 336,000 650,000
Intangibleassets 96,000 100,000
Currentliabilities 270,000 175,000
Long-termliabilities 300,000 255,000
Commonstock 60,000 70,000
Retainedearnings 570,000 500,000
Prepare a comparative balance sheet for 2008 and 2007,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. Round to onedecimal place.