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2017 2016 2015 $ $ Simon Company's year-end balance sheets At December 31 Assets Cash Accounts receivable, net Merchandise inventory Prepaid expenses Plant assets, net Total assets Liabilities and Equity Accounts payable Long-term notes payable secured by mortgages on plant assets Common stock, $10 par value Retained earnings Total liabilities and equity $ 34,471 96,028 120, 737 10,562 305, 442 $ 567, 240 38,729 68,460 89,560 10,064 282,187 489,000 40, 746 54,328 57,286 4,438 250, 702 407,500 $ $ $ 138,418 $ 82,641 $ 53,790 103, 442 163,500 161,880 $ 567,240 113,595 163,500 129,264 $ 489,000 92,759 163,500 97,451 $ 407,500 Express the balance sheets in common-size percents. (Do not round intermediate calculations and round your final percentage answers to 1 decimal place.) SIMON COMPANY Common-Size Comparative Balance Sheets December 31, 2015-2017 2017 2016 2015 Assets Cash % % % % % % Accounts receivable, net Merchandise inventory Prepaid expenses Plant assets, net Total assets Liabilities and Equity Accounts payable Long-term notes payable secured by mortgages on plant assets Common stock, $10 par Retained earnings Total liabilities and equity % % % % % %