Exercise 13-6 Common-size percents LO P2 Simon Company's year-end balance sheets follow. 2015 2014 2013 $ At December 31 Assets Cash Accounts receivable, net Merchandise inventory Prepaid expenses Plant assets, net 26,198 75,931 94,533 8,106 230,567 $ 30,323 $ 30,961 53,066 42,116 67,346 46,204 7,8813,440 216,673 193,179 Total assets $ 435,335 $375,289 $315,900 $ 107,314 $ 62,155 $ 40,448 Liabilities and Equity Accounts payable Long-term notes payable secured by mortgages on plant assets Common stock, $10 par value Retained earnings 81,843 163,500 82,678 87,180 163,500 62,454 71,908 163,500 40,044 Total liabilities and equity $435,335 $375,289 $315,900 Express the balance sheets in common-size percents. (Do not round intermediate calculations and round your final percentage answers to 1 decimal place.) SIMON COMPANY Common-Size Comparative Balance Sheets December 31, 2013-2015 2015 2014 % 2013 % Cash Accounts receivable, net Merchandise inventory Prepaid expenses Plant assets, net Total assets Accounts payable Long-term notes payable secured by mortgages on plant assets Common stock, $10 par Retained earnings Total liabilities and equity % %