Condensed Data Taken from the Ledger of Crawford Company at December

Condensed data taken from the ledger of Crawford Company at December 31, 2013 and 2012, are as follows:
$\begin{array}{|c|c|l|}\hline2012&2013\\\hline \$ 180,000 & \$ 200,000 & \text { Current assets } \\\hline 400,000 & 450,000 & \text { Property, plant, and equipment } \\\hline 30,000 & 20,700 & \text { Intangible assets } \\\hline 80,000 & 70,000 & \text { Current liabilities } \\\hline 250,000 & 200,000 & \text { Long term liabilities } \\\hline 200,000 & 275,000 & \text { Common stock } \\\hline 80.000 & 25,700 &\text { Retained earnings } \\\hline \end{array}$ Prepare a comparative balance sheet, with horizontal analysis, for December 31, 2013 and 2012. (Round percents to one decimal place.)