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 $ 32,540 $ 38,037 $ 95,236 66,564 117,417 87,097 10,171 9,789 285,353 264,648_ $ 540,717 $ 466,135 $ 38,075 51,275 54,067 4,315 236,868 384,600 $ 135,985 $ 77,201 $ 49,752 103,688 106,139 163,500 163,500 137,544 119,295 $ 540,717 $ 466,135 $ 84,147 163,500 87,201 384,600 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