help pls

\begin{tabular}{|r|l|r|r|r|} \hline \multicolumn{1}{|c|}{ A } & \multicolumn{1}{|c|}{ B } & \multicolumn{1}{|c|}{ C } & \multicolumn{1}{|c|}{ D } \\ \hline 1 & \multicolumn{2}{|c|}{} & & \\ \hline 2 & Simon Company's year-end balance sheets follow. & & \\ \hline 3 & & & & \\ \hline 4 & At December 31 & Current Year & 1 Year Ago & 2 Years Ago \\ \hline 5 & Assets & & & \\ \hline 6 & Cash & $31,800 & $35,625 & $37,800 \\ \hline 7 & Accounts receivable, net & 89,500 & 62,500 & 50,200 \\ \hline 8 & Merchandise inventory & 112,500 & 82,500 & 54,000 \\ \hline 9 & Prepaid expenses & 10,700 & 9,375 & 5,000 \\ \hline 10 & Plant assets, net & 278,500 & 255,000 & 230,500 \\ \hline 11 & Total assets & $523,000 & $445,000 & $377,500 \\ \hline 12 & Liabilities and Equity & & & \\ \hline 13 & Accounts payable & $129,900 & $75,250 & $51,250 \\ \hline 14 & Long-term notes payable & 98,500 & 101,500 & 83,500 \\ \hline 15 & Common stock, $10 par value & 163,500 & 163,500 & 163,500 \\ \hline 16 & Retained earnings & 131,100 & 104,750 & 79,250 \\ \hline 17 & Total liabilities and equity & $523,000 & $445,000 & $377,500 \\ \hline 18 & & & & \\ \hline \end{tabular} Required: 1. Express the balance sheets in common-size percents. (Use cells A4 to D17 from the given information to complete this question.) 2. 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? 3. 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