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 plant assets Common stock, $10 par value Retained earnings Total liabilities and equity 34,860 $ 101,034 124,465 11, 226 325,228 596,813 $ 41,160 $ 71,309 94,230 11,020 296,775 514,494 $ 42,866 55,474 58,471 4,716 262,973 424,500 $ $ 150,093 $ 86,949 $ 55,474 114,445 163,500 168,775 596,813 $ 117,150 163,500 146,895 514,494 $ 95,691 163,500 109,835 424,500 $ Express the balance sheets in common-size percents. (Do not round intermediate calculations and round your final percentage answers to 1 decimal place.)