Simon Company's year-end balance sheets 2015 At December 31 Assets Cash Accounts receivable, net Merchandise inventory Prepaid expenses Plant assets, net Total assets 2017 $ 29,831 34,869 $ 36,312 46,065 83,916 108,705 9,230 58,628 77,473 8,884 247,466 51,578 3,917 495,691 427,320 $356,100 s 122,193 $. 70,773 46,535 Liabilities and Equity Accounts payable Long-term notes payable secured by mortgages on plant assets Common stock, $10 par value Retained earnings 95,05499,266 80,272 163,500 163,500 163,500 114. 94493,781 65,793 s 495,691 427,320 356, 100 Total liabilities and equity Express the balance sheets in common-size percents. (Do not round intermediate calculations and round y final percentage answers to 1 decimal place.) SIMON COMPANY Common-Size Comparative Balance Sheets December 31, 2015-2017 2016 Assets Cash Merchandise inventory Prepaide Plant assets, net Total assets Liabilities and Equity Accounts payable 100.01% 100.0 % 1000 % Long-torm notes payable secured by mortgages on plant assets Common stock, $10 par