Simon Company's year-end balance sheets follow. 2015 2016 At December 31 Assets Cash Accounts receivable, net Merchandise inventory Prepaid expenses Plant assets, net Total assets 2017 $ 31,800 35,625 $ 37,800 89,500 62,500 50,200 112,500 82,500 54,e00 9,375 278,500 255,00230,500 $523,000 $445,000 $ 377,500 5,000 10,700 Liabilities and Equity Accounts payable Long-term notes payable secured by $129,900 $ 75,250 51,250 mortgages on plant assets Common stock, $10 par value Retained earnings Total liabilities and equity 98,500 101,58083,500 163,500 163,500163,500 131 100 104, 750 79,250 $523,000 $445,800 $ 377,500 Express the balance sheets in common-size percents. (Do not round intermediate cal answers to 1 decimal place.) SIMON COMPANY Common-Size Comparative Balance Sheets December 31, 2015-2017 2017 2016 2015 Assets Cash Accounts receivable, net Merchandise inventory Prepaid expenses Plant assets, net Total assets 98,500 101,500 83 163,500 163,500 163 79 mortgages on plant assets Common stock, $10 par value Retained earnings Total liabilities and equity 131,100 104,750 $523,000 $445,000 377, Express the balance sheets in common-size percents. (Do not round intermedi answers to 1 decimal place.) SIMON COMPANY Common-Size Comparative Balance Sheets December 31, 2015-2017 017 2016 2015 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 6.1% 10.01% mortgages on plant assets Common stock, $10 par Retained earnings Total liabilities and equity