ACCOUNTING QUESTIONS: PLEASE ANSWER IN CHART FORMAT.

$*$Please look at the picture for current year, $1$ year ago, $2$ year ago numbers$*$

$1.$ Express the balance sheets in common$-$size percents.

$2.$ Assuming annual sales have not changed in the last three years, is the change in accounts receivable as a percentage of total assets favorable or unfavorable?

$3.$ Assuming annual sales have not changed in the last three years, is the change in merchandise inventory as a percentage of total assets favorable or unfavorable?