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 $ 36,772 103, 473 130,098 11,612 323,153 $ 605,108 $ 41,732 75, 221 97 A60 97,469 10,735 296,488 $ 521,645 $ 42,610 57,381 60,506 4,687 2 65, 216 $ 430, 400 $ 150, 672 $ 86,395 $ 56,813 116,036 163,500 174,900 $ 605, 108 121,178 163,500 150,572 $ 521,645 96,070 163,500 114,017 $ 430, 400 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