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Condensed Data Taken from the Ledger of Crawford Company at December

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Condensed data taken from the ledger of Crawford Company at December 31, 2017 and 2016, are as follows: 20172016 Current assets $200,000$180,000 Property, plant, and equipment 450,000400,000 Intangible assets 20,70030,000 Current liabilities 70,00080,000 Long-term liabilities 200,000250,000 Common stock 275,000200,000 Retained earnings 125,70080,000\begin{array}{lrr}&2017&2016\\\text { Current assets } & \$ 200,000 & \$ 180,000 \\\text { Property, plant, and equipment } & 450,000 & 400,000 \\\text { Intangible assets } & 20,700 & 30,000\\\text { Current liabilities } & 70,000 & 80,000 \\\text { Long-term liabilities } & 200,000 & 250,000 \\\text { Common stock } & 275,000 & 200,000 \\\text { Retained earnings } & 125,700 & 80,000\end{array} ?
Prepare a comparative balance sheet, with horizontal analysis, for December 31, 2017 and 2016.(Round percents to one decimal place.)

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