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

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

Comnon stock, $$10$ par value

Retained earnings

Total liabilities and equity

Current Year $1$ Year Ago $2$ Years Ago

$\backslash$table$[[$$$24,651,$$$28,814,$$$30,634$