Exercise 17-7 Common-size percents LO P2 Simon Company's year-end balance sheets follow.

Simon Company's year-end balance sheets follow.

	At December 31			2014			2013			2012
	Assets
	Cash		$	25,721		$	30,661		$	29,795
	Accounts receivable, net			73,809			52,093			40,128
	Merchandise inventory			92,801			68,838			43,600
	Prepaid expenses			8,365			8,048			3,311
	Plant assets, net			230,935			212,456			187,166
	Total assets		$	431,631		$	372,096		$	304,000
	Liabilities and Equity
	Accounts payable		$	109,626		$	61,627		$	39,727
	Long-term notes payable secured by mortgages on plant assets			81,958			84,726			67,184
	Common stock, $10 par value			163,500			163,500			163,500
	Retained earnings			76,547			62,243			33,589
	Total liabilities and equity		$	431,631		$	372,096		$	304,000

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