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Express the balance sheets in common - size percents. Assuming annual sales have not changed in the last three years, is the change in accounts

Express the balance sheets in common-size percents.
Assuming annual sales have not changed in the last three years, is the change in accounts receivable as a percentage of total assets favorable or unfavorable?
Assuming annual sales have not changed in the last three years, is the change in merchandise inventory as a percentage of total assets favorable or unfavorable?

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