Simon Company's year-end balance sheets At December 31 Assets Cash Accounts receivable, net Merchandise inventory Prepaid expenses 2017 Plant assets, net Total assets Liabilities and Equity Accounts payable Long-term notes payable secured by mortgages on plant assets Common stock, $10 par value Retained eamings Total liabilities and equity 2016 2015 35,929 $ 42,854 $ 45,519 105,195 75,745 57,157 136,271 98,110 62,121 12,161 11,137 5,058 331,833 307,834 276,545 $ 621,389 $ 535,680 $ 446,400 157,820 $ 92,341 $ 58,336 116,821 120,742 97,668 163,500 163,500 163,500 183,248 159,097 126,896 $ 621,389 $ 535,680 $ 446,400 Express the balance sheets in common-size percents. (Do not round intermediate calculations and round your final percentage answers to 1 decimal place.) Assets SIMON COMPANY Common-Size Comparative Balance Sheets December 31, 2015-2017 Cash Accounts receivable, net Merchandise inventory Prepaid expenses 2017 2016 2015 % % % 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 % % %