Simon Company's year-end balance sheets follow 2013 At December 31 Assets Cash Accounts receivable, net Merchandise inventory Prepaid expenses Plant assets, net 2015 2014 $ 32,805 $ 37,594 $ 37,640 93,215 119,544 10,150 64,474 87,806 50,688 53,449 4,182 9,671 289,401270,382 234,241 lotal assets $545,115 $469,927 $380,200 Liabilities and Equity Accounts payable Long-term notes payable secured by $138,448 $ 81,006 $ 51,692 mortgages on plant assets Common stock, $10 par value Retained earnings 101,457 110,24582,344 163,500 163,500 163,500 141,710 115,176 82,664 Total liabilities and equity $545,115 $469,927 $380,200