Exercise 13-7 Common-size percents LO P2 Simon Company's year-end balance sheets follow 2012 At December 31 Assets Cash Accounts receivable, net Merchandise inventory Prepaid expenses Plant assets, net 2014 2013 $ 37,761 $ 41,975 $ 43,742 107,296 78,000 57,144 138,952 101,070 63,375 11,803 11,246 4,860 331,651 308,625 277,179 Total assets $ 627,463 $ 540,916 $446,300 Liabilities and Equity Accounts payable Long-term notes payable secured by $160,925 $ 92,329 $ 60,090 mortgages on plant assets Common stock, $10 par value Retained earnings 119,143 25,655 98,632 163,500 163,500 163,500 183,895 159,432 124,078 Total liabilities and equity $ 627,463 $ 540,916 $446,300 Express the balance sheets in common-size percents. (Do not round intermediate calculations and round your final answers to 1 decimal place.)