Exercise 17-6 Common-size percents LO P2 Simon Company's year-end balance sheets follow. At December 31 Current Yr 1 Yr Ago 2 Yrs Ago Assets Cash $ 31,121 $ 37,503 $ 37,893 Accounts receivable, net 94,848 64,974 51,566 Merchandise inventory 115,746 84,123 55,473 Prepaid expenses 10,435 9,549 4,254 Plant assets, net 291,641 272,636 245,414 Total assets $ 543,791