Simon Company's year-end balance sheets follow. 2017 2016 2015 $ 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 36,169 $ 42,279 $ 40,649 102,774 70,361 55,876 130,511 93,935 61,311 11,305 10,772 4,656 320,259 300,772 260,808 $ 601,018 $ 518,119 $ 423,300 $ 145,164 $ 86,686 $ 56,434 116,381 121,551 95,420 163,500 163,500 163,500 175,973 146,382 107,946 $ 601,018 $ 518,119 $ 423,300 Express the balance sheets in common-size percents. (Do not round intermediate calculations and round your final percentage answers to 1 decimal place.) 2015 % SIMON COMPANY Common-Size Comparative Balance Sheets December 31, 2015-2017 2017 2016 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 % % % % %