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 $ 25,832 $ 31,111 $ 31,775 74,114 53,376 42,794 95,086 71,238 45,576 8,487 8,006 3,673 238, 741 217.528 200, 382 $ 442,260 $ 381,259 $ 324,200 $ 112,325 $ 66,366 $ 42,794 83,976 85,059 163,500 163,500 82,459 66,334 $ 442,260 $ 381,259 73,081 163,500 44,825 $ 324, 200 Express the balance sheets in common-size percents. (Do not round intermediate calculations and round your final percenta answers to 1 decimal 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 % % % % % % %