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 $ 33,201 38,809 $ 39,225 95,255 67,916 52,300 124,653 91,559 56,262 10,584 10,290 4,358 304,721 281, 438 252, 155 $ 568,414 $ 490,012 $ 404,300 $ 141,535 $ 84,468 $ 53,368 107,930 110,449 90, 244 163,500 163,500 163,500 155,449 131,595 97,188 $ 568,414 $490,012 $ 404,300 Express the balance sheets in common-size percents. (Do not round intermediate calculatio answers to 1 decimal place.) SIMON COMPANY 2015 % % Common-Size Comparative Balance Sheets December 31, 2015-2017 2017 2016 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 Retained earnings Total liabilities and equity % % % %