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 $ 27,729 $ 32,085$ 34,107 80,367 56,722 45,477 103,087 75,711 50,898 8,839 8, 422 3,828 254,706 236,308 213,690 $ 474,728 $ 409,248 $ 348,000 $ 115,843 $ 70,546 $ 46,395 87,464 93,186 77,677 163,500 163,500 163,500 107,921 82.016 60, 428 $ 474,728 $ 409,248 $ 348,000 Express the balance sheets in common-size percents. (Do not round Intermediate calculations and round your fir answers to 1 decimal place.) place.) SIMON COMPANY Common-Size Comparative Balance Sheets December 31, 2015-2017 2017 2016 2015 % % % 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 % % % % % % %