Simon Company's year$-$end balance sheets follow.

At December $31$ Current Yr $1$ Yr Ago $2$ Yrs Ago

Assets

Cash $ $31,582$ $ $35,830$ $ $38,069$

Accounts receivable, net $87,04662,06948,769$

Merchandise inventory $116,21384,53154,605$

Prepaid expenses $9,7719,4054,188$

Plant assets, net $280,172260,565231,369$

Total assets $ $524,784$ $ $452,400$ $ $377,000$

Liabilities and Equity

Accounts payable $ $129,365$ $ $77,220$ $ $49,764$

Long$-$term notes payable secured by

mortgages on plant assets $97,673103,01182,484$

Common stock, $$10$ par value $163,500163,500163,500$

Retained earnings $134,246108,66981,252$

Total liabilities and equity $ $524,784$ $ $452,400$ $ $377,000$

$1.$ Express the balance sheets in common$-$size percents. $($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?