Balance sheet data for Otter Creek Company on December 21, the end of the fiscal year, are shown below.
2012 2011
Current assets $700,000 $504,000
Property, plant, 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
Prepared a comparative balance sheet for 2012 and 2011, stating each asset as a percent of total assets and each liability and stockholder's equity item as a percent of the total liabilites and stockholder's equity.