simon Company's year$-$end balance sheets tollow.

$\backslash$table$[[$At December $31,$Current Year,$1$ Year Ago,$2,$Years Ago$],[$Assets$,,,,],[$Cash$,$$$27,381,$$$31,372,$$$33,690,],[$Accounts receivable, net,$80,144,55,455,44,920,],[$Merchandise inventory,$96,814,75,479,49,289,],[$Prepaid expenses,$8,905,8,152,3,818,],[$Plant assets, net,$246,242,225,651,208,583,],[$Total assets,$$459,486,$$$396,109,$$$340,300,],[$Liabilities and Equity,,,,$],[$Accounts payable,$110,980,$$$68,951,$$$45,369,],[$Long$-$term notes payable,$87,247,88,372,73,702,],[$Common stock, $$10$ par value,$98,500,163,500,163,500,],[$Retained earnings,$$459,486,75,286,57,729,],[$Total liabilities and equity,,$396,109,$$$340,300,]]$

For both the current year and one year ago, compute the following ratios:

Express the balance sheets in common$-$size percents.

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?

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?