Simon Company ' s year-end balance sheets 2017 2016 Assets Cash Accounts receivable, net Merchandise inventory Prepaid expenses Plant assets, net Total assets $33,587 $38,867 40,900 55,084 59,849 4,590 96,371 123,616 10,492 305,198 $ 569,264 66,643 89,880 10,306 285,049 256,877 490,745 417,3e0 Liabilities and Equity Accounts payable Long-term notes payable secured by 143,16481,277 54,533 mortgages on plant assets Common stock, $10 par value Retained earnings Total liabilities and equity 108,092 163,580 154,588 $ 569,264 114,000 163, 500 131,968 94,990 163,500 104,277 490,745 $ 417,380 Express the balance sheets in common-size percents. (Do not round intermediate calculations and round 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 1% mortgages on plant assets Common stock $10 par Retained earnings Total liabilities and equity