Simon Company's year-end balance sheet follows. Express the balance sheet in common-size percents

Simon Company's year-end balance sheet follows. Express the balance sheet in common-size percents. 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 secured by mortgages on plant assets Common stock, SIO par value Retained earnings Total liabilities and u 2017 $31 goo 89,500 112,500 10,700 278 500 S523 ooo $129,900 98,500 163,500 131 100 S523 000 2016 $35,625 62,500 82,500 9,375 255 000 $445 000 $75,250 101,500 163,500 104 750 $445 000 2015 $37,800 50,200 54,000 5,000 230 500 S377 500 $51,250 83,500 163,500 79 250 S377 500