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 32,185 $ 94,206 117,284 10,857 286,376 540, 108 $ 36,504 $ 65,185 86,999 9,680 267, 242 465,610 $ 37,283 50,715 54,017 4,184 234, 201 380,480 $ $ 137, 177 $ 78,688 $ 50,715 101, 54e 163, see 137,891 540, 108 $ 188,161 163,500 115,261 465,610 5 86,590 163,500 79,595 380,400 $ Express the balance sheets in common-size percents. (Do not round intermediate calculations and round your fine answers to 1 decimal place.) 2015 96 SIMON COMPANY Common-Size Comparative Balance Sheets December 31, 2015-2017 2017 2016 Assets Cash 0.6% Accounts receivable, net 17.4 Merchandise inventory 21.7 Prepaid expenses Plant assets, not Total assets 100.0% 100.0% Liabilities and Equity Accounts payable % Long-term notes payable secured by mortgages on plant assets Common stock, 510 par 100.0% % Craw Pro let