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 $ 34,375 $ 40,182 $ 41,441 99,630 69,622 55,808 125, 266 93,840 58, 252 10,632 10,548 4,605 306,962 283, 105 258,494 $ 576,865 $ 497,297 $ 418,600 $ 147,949 $ 85,724 $ 53,598 111,704 112,091 90,660 163,500 163,500 163,500 153,712 135,982 110,842 $ 576,865 $ 497,297 $ 418,600 Express the balance sheets in common-size percents. (Do not round intermediate calculations and round your final percentage answers to 1 decimal place.) 2015 % % SIMON COMPANY 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 % % % %