I need formula and work shown how to get answers.

\begin{tabular}{|rl|r|r|r|r|} \hline 1 & & & & \\ \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 & Labilities 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, 510 par value & 163,500 & 163,500 & 163,500 \\ \hline 16 & Retained eamings & 131,100 & 104,750 & 79,250 \\ \hline 17 & Total liabilities and equity & $523,000 & $445,000 & $377,500 \\ \hline 18 & & & & \\ \hline 19 & Required: & & & \\ \hline \end{tabular} 1. Express the balance sheets in common-size percents. (Use cells A4 to D17 from the given information to complete this question.) SIMON COMPANY Common-Size Comparative Balance Sheets December 31 Assets Current Year 1 Year Ago 2 Years Ago Cash 30 Accounts receivable, net 31 Merchandise inventory 32 Prepaid expenses 33 Plant assets, net 34 Total assets 35 Liabilities and Equity 36 Accounts payable 37 Long-term notes payable 38 Common stock, 510 par 39 Retained earnings 40 Total liabilities and equity 41 42 2. Assuming annual sales have not changed in the last three years, is the change in accounts receivable as a percentage of total 43 assets favorable or unfavorable? 44 3. Assuming annual sales have not changed in the last three years, is the change in merchandise inventory as a percentage of total 45 assets favorable or unfavorable? \begin{tabular}{|ll|l|l|} \hline 46 & & \\ \cline { 2 - 4 } 47 & 2. Change in accounts receivable & Unfavorable \\ \cline { 2 - 4 } & 3. Change in merchandise inventory & Unfavorable \\ \hline \end{tabular}