Simon Company's year-end balance sheets At December 31 2017 2016 2015 Asnets Cash 33,394 45,889 49,365 3,673 27,146 77,089 101,920 8,830 249,768 32,052 56,091 75,602 8,161 228,743 Accounts receivable, net Merchandise inventory Prepaid expenses Plant assets, net 211,879 S 400,649 $ 344,200 Total assets $ 464,753 Liabilities and Equity Accounts payable Long-term notes payable secured by mortgages on plant assets Common stock, $10 par value Retained earninga $ 118,038 69,064 44,980 9,995 163,500 75,308 163,500 60,412 s 400,649 S344,200 93,992 163,500 74,093 93,220 S 464,753 Total liabilities and equity Express the balance sheets in common-size percents. (Do not round intermediate calculations and round your final percentage answers to 1 decimal place.) SIMON COMPANY Common-Size Comparative Balance Sheets 2 of 6 SIMON COMPANY Common-Size Comparative Balance Sheets December 31, 2015-2017 2017 2016 2015 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 liabilities and equity