Simon Company's year-end balance sheets

At December 31 2017 2016 2015 Assets Cash $36,098 $43,917 $43,513 Accounts receivable, net 106,757 73,088 59,794 Merchandise inventory 132,885 100,563 64,961 Prepaid expenses 12,099 11,641 4,934 Plant assets, net 336,473 308,991 275,298 Total assets $624,312 $538,200 $448,500 Liabilities and Equity Accounts payable $158,563 $93,684 $58,018 Long-term notes payable secured by mortgages on plant assets 117,371 126,262 98,127 Common stock, $10 par value 163,500 163,500 163,500 Retained earnings 184,878 154,754 128,855 Total liabilities and equity $624,312 $538,200 $448,500

Express the balance sheets in common-size percents.