2017 2016 2015 $ Simon Company's year-end balance sheets At December 31 Assets Cash Accounts receivable, net Merchandise inventory Prepaid expenses Plant assets, net Total assets Liabilities and Equity Accounts payable Long-term notes payable secured by mortgages on plant assets Common stock, $10 par value Retained earnings Total liabilities and equity 29,016 84,929 102,594 9,529 260,854 486,922 34,252 $ 58,766 76,879 8,639 241, 224 419,760 $ 34,977 47,097 49,175 3,886 214,665 349,800 $ $ $ 121,244 $ 70,939 $ 45,250 93,372 163,500 108,806 486,922 $ 95,579 163,500 89,742 419,760 77,306 163,500 63,744 349,800 $ Express the balance sheets in common-size percents. (Do not round intermediate calculations and round your final percentage answers to 1 decimal place.) 2016 2015 % SIMON COMPANY Common-Size Comparative Balance Sheets December 31, 2015-2017 2017 Assets Cash % % Accounts receivable, net Merchandise inventory Prepaid expenses Plant assets, net Total assets 100.0% 100.0% Liabilities and Equity Accounts payable % % Long-term notes payable secured by mortgages on plant assets Common stock, $10 par Retained earnings Total liabilities and equity 100.0 % 100.0% 100.0% % 100.0%