Simon Company's year-end balance sheets

At December 31 2017 2016 2015 Assets Cash $26,222 $31,599 $31,941 Accounts receivable, net 76,000 55,299 43,449 Merchandise inventory 100,481 73,804 44,889 Prepaid expenses 8,793 8,295 3,692 Plant assets, net 246,694 225,994 201,929 Total assets $458,190 $394,991 $325,900 Liabilities and Equity Accounts payable $116,371 $68,089 $42,158 Long-term notes payable secured by mortgages on plant assets 88,724 89,939 71,304 Common stock, $10 par value 163,500 163,500 163,500 Retained earnings 89,595 73,463 48,938 Total liabilities and equity $458,190 $394,991 $325,900

Express the balance sheets in common-size percents. (Do not round intermediate calculations and round your final percentage answers to 1 decimal place.)