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?

Complete this question by entering your answers in the tabs below.

Reg $1$

Req $2$ and $3$

Express the balance sheets in common$-$size percents.

Note: Do not round intermediate calculations and round your final percentage answers to $1$ decimal place.