Express the balance sheet in common-size. (Do not round intermediate calculations and round your final answer to 1 decimal place.)

Simon Company's year-end balance sheets follow. At December 31 2014 2013 2012 Assets Cash $ 33,856 $ 38,038 $ 40,836 Accounts receivable, net 96,221 65,894 54,448 Merchandise inventory 122,177 90,628 56,253 Prepaid expenses 10,479 10,086 4,582 Plant assets, net 294,389 275,632 252,281 Total assets $ 557,122 $480,278 $408,400 K Liabilities and Equity Accounts payable $ 137,336 $ 81,979 $ 54,987 Long-term notes payable secured by mortgages on plant assets 107,881 110,464 90,256 163,500 Common stock, $10 par value 163,500 163,500 Retained earnings 148,405 124,335 99,657 Total liabilities and equity $ 557,122 $480,278 $408,400