Simon Company's year-end balance sheets follow. 2016 At December 31 Assets Cash Accounts receivable, net Merchandise inventory Prepaid expenses Plant assets, net Total assets 25,681 3e,819 31,576 41,276 45,291 3,588 191,849 S 435,278 375,248 $312,798 52,808 68,725 7,959 233 888 216 529 73,688 93,585 8,436 Liabilities and Equity Accounts payable Long-term notes payable secured by 185,133 62,781 41,689 82,651 mortgages on plant assets Common stock, $10 par value Retained earnings Total liabilities and equity 88,894 163,508 163, 588 83 99468,865 78,489 163,588 S435,278 375,248 $312,788 Express the balance sheets in common-size percents. (Do not round Intermedlete calculetlons and round your final percentege answers to 1 decimal place.) Common-Size Comparative Balance Sheets December 31, 2015-2017 2017 2016 2015 Assets Cash Prepaid expenses Plant assets, net Total assets Liabilities and Equity Accounts payable Long-term notes payable secured by mortgages on plant assets Common stock, 510 par Retained earnings Total liabilities and equity