lysis of Financial State At December 31 Current Yr 1 Yr Ago 2 Yrs Ago Assets Cash... Accounts receivable, net. Merchandise inventory...... Prepaid expenses.. Plant assets, net.... Total assets... $ 31,800 89,500 112,500 10,700 278,500 $523,000 $ 35,625 62,500 82,500 9,375 255,000 $445,000 $ 37,800 50,200 54,000 5,000 230,500 $377,500 $129,900 $ 75,250 $ 51,250 Liabilities and Equity Accounts payable ...... Long-term notes payable second mortgages on plant asset Common stock, $10 par value Retained earnings..... Total liabilities and equity..... 98,500 163,500 131,100 $523,000 101,500 163,500 104,750 $445,000 83,500 163,500 79,250 $377,500 -- Exercise 13-6 Common-size percents P2 Simon Company's year-end balance sheets follow. (1) Express the balance sheets in common size per is the change in accounts receivable as a percentage of total assets favorable or unfavorable? (0) cents. Round percents to one decimal (2) Assuming annual sales have not changed in the last three year change in merchandise inventory as a percentage of total assets favorable or unfavorable