\begin{tabular}{|c|l|r|r|r|} \hline & \multicolumn{1}{|c|}{ A } & \multicolumn{2}{c|}{ B } \\ \hline 1 & \multicolumn{2}{|c|}{ C } \\ \hline 2 & Simon Company's year-end balance sheets follow. & & \\ \hline 3 & & & & \\ \hline 4 & At December 31 & Current Year & 1 Year Ago & 2 Years Ago \\ \hline 5 & Assets & & & \\ \hline 6 & Cash & $31,800 & $35,625 & $37,800 \\ \hline 7 & Accounts receivable, net & 89,500 & 62,500 & 50,200 \\ \hline 8 & Merchandise inventory & 112,500 & 82,500 & 54,000 \\ \hline 9 & Prepaid expenses & 10,700 & 9,375 & 5,000 \\ \hline 10 & Plant assets, net & 278,500 & 255,000 & 230,500 \\ \hline 11 & Total assets & $523,000 & $445,000 & $377,500 \\ \hline 12 & Liabilities and Equity & & & \\ \hline 13 & Accounts payable & $129,900 & $75,250 & $51,250 \\ \hline 14 & Long-term notes payable & 98,500 & 101,500 & 83,500 \\ \hline 15 & Common stock, $10 par value & 163,500 & 163,500 & 163,500 \\ \hline 16 & Retained earnings & 131,100 & 104,750 & 79,250 \\ \hline 17 & Total liabilities and equity & $523,000 & $445,000 & $377,500 \\ \hline 18 & & & & \\ \hline \hline & & & \\ \hline \end{tabular}