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 $ 31,447 $ 37,884 S 39, 478 94,863 64,984 53,170 115, 764 85,004 57, 770 10,437 10,141 4,564 291,365 270,846 247,818 $ 543,876 $ 468,859 $ 402,800 ok $ 139,488 $ 80,822 $ 52, 106 nt 102,249 109,994 87,238 163,500 163,500 163,500 138,639 114,543 99,956 $ 543,876 $ 468,859 $ 402,800 ences Express the balance sheets in common-size percents. (Do not round intermediate calculations and round your final percentage answers to 1 decimal place.) 2015 % % es 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 % % % % 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 $ 31,447 $ 37,884 $ 39,478 94,863 64,984 53,170 115,764 85,004 57,770 10,437 10,141 4,564 291,365 270,846 247,818 $ 543,876 $ 468,859 $ 402,800 $ 139,488 $ 80,822 $ 52,106 102,249 109,994 87,238 163,500 163,500 163,500 138,639 114,543 99,956 $ 543,876 $ 468,859 $ 402,800 Express the balance sheets in common-size percents. (Do not round intermediate calculations and rou answers to 1 decimal place.)