Simon Company's year-end balance sheets follow.

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

Current Yr 1 Yr Ago 2 Yrs Ago At December 31 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 value Retained earnings Total liabilities and equity $ 33,555 94,334 124,721 11,022 305,089 $ 568,721 $ 39,222 $ 41,699 67,266 67.266 55,598 88,887 59,212 10,399 4,633 284,503 260,058 $ 490,277 $ 421,200 $ 144,444 $ 84,514 $ 56,154 105,850 163,500 154,927 $ 568,721 111,636 163,500 130,627 $ 490,277 94,016 163,500 107,530 $ 421,200 Req 1 Reg 2 and 3 Express the balance sheets in common-size percents. (Do not round intermediate calculations and round your final percentage answers to 1 decimal place.) 2 Years Ago SIMON COMPANY Common-Size Comparative Balance Sheets December 31 Current Year 1 Year Ago 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