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

$\backslash$table$[[\backslash$table$[[$At December $31],[$Assets$]],$Current Year,$1$ Year Ago,$2$ Years Ago$],[\backslash$table$[[$Assets$],[$Cash$],[$Accounts receivable, net$],[$Merchandise inventory$],[$Prepaid expenses$],[$Plant assets, net$]],$$$32,186,$$$39,158,$$$39,590$