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 $ 28,040 $ 33,111 $ 35,195 83,757 56,774 48,334 107,394 78,889 50,986 9,030 8,692 3,989 256,738 240,602 216,996 $ 484,959 $ 418,068 $ 355,500 $ 119,547 $ 70,653 $ 47,865 92,084 95,194 76,994 163,500 163,500 163,500 109,828 88,721 67,141 $ 484,959 $ 418,068 $ 355,500 Common stock, $10 par value Retained earnings Total liabilities and equity 163,500 163,500 163,500 109,828 88,721 67,141 $ 484,959 $ 418,068 $ 355,500 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 % %