Condensed Data Taken from the Ledger of St ​
Prepare a Comparative Balance Sheet, with Horizontal Analysis, for at December

Essay

Condensed data taken from the ledger of St. Louis Company at December 31, for the current and preceding years, are as follows: $\begin{array}{lrr} & \text { Year } 2 & \text { Year 1 } \\\text { Current assets } & \$ 160,000 & \$ 130,000 \\\text { Property, plant, and equipment } & 450,000 & 400,000 \\\text { Intangible assets } & 20,700 & 30,000 \\\text { Current liabilities } & 70,000 & 80,000 \\\text { Long-term liabilities } & 210,000 & 250,000 \\\text { Common stock } & 225,000 & 150,000 \\\text { Retained earnings } & 125,700 & 80,000\end{array}$ ​
Prepare a comparative balance sheet, with horizontal analysis, for December 31, Year 2 and Year 1. (Round percents to one decimal point.)