Simon company year end balance sheets follows:

At December 31	Current Year	1 Year Ago	2 Years Ago
Assets
Cash	36,333	41,645	42,109
Accounts receivable	103,260	72,158	55,044
Merchandise inventory	131,115	95,351	59,806
Prepaid expenses	11,473	10,824	4,495
Plant assets	315,697	295,434	255,546
Total assets	597,878	515,412	417,000
Liability and Equity
Accounts payable	148,872	87,976	55,044
Common Stock 10 par value	163,500	163,500	163,500
Retained earnings	176,477	143,020	108,142
Long term notes payable	109,029	120,916	90,314
Total liabilities and payable	597,878	515,412	417,000

1.Express the balance sheets in common size(Do not round intermediate calculations and round your final percentage answers to 1 decimal place)

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?