Simon Company's year-end balance sheets At December 31 2017 2016 2015 Assets Cash 25,654 $ 75,120 97,340 8,347 241,802 448,263 386,434 30,915 $ 55,724 72,205 8,277 219,313 31,881 43,375 47,128 3,615 202,601 Accounts receivable, net Merchandise inventory Prepaid expenses Plant assets, net Total assets S $ 328,600 Liabilities and Equity Accounts payable Long-term notes payable secured by mortgages on plant assets Common stock, $10 par value Retained earnings $ 108,269 S 65,960 S 43,809 83,431 163,500 87,991 163,500 68,983 74,073 163,500 93,063 47,218 Total liabilities and equity $448,263$386,434 328,600 SIMON COMPANY Common-Size Comparative Balance Sheets December 31, 2015-2017 2015 2016 2017 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, $10 par Retained earnings % % Total liahilities and equitv