Exercise 17-7 Common-size percents LO P2 Simon Company's year-end balance sheets follow. At December 31 2014 2013 2012 Assets Cash $ 35,515 $ 40,675 $44,540 Accounts receivable, net 103,972 73,382 57,658 Merchandise inventory 132,033 94,061 61,405 Prepaid expenses 11,899 10,677 4,853 Plant assets, net 324,607 305,365 268,344 Total assets $608,026 $ 524,160 $436,800 $ 149,884 $ 86,811 $ 58,811 Liabilities and Equity Accounts payable Long-term notes payable secured by mortgages on plant assets Common stock, $10 par value 112,023 163,500 120,557 98,463 163,500 163,500 153,292 116,026 Retained earnings 182,619 Total liabilities and equity $608,026 $ 524,160 $436,800 Express the balance sheets in common-size percents. (Do not round intermediate calculations and round your final answers to 1 decimal place.) SIMON COMPANY Common-Size Comparative Balance Sheets December 31, 2012-2014 2014 2013 2012 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