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 $ 26,182 $ 30,604 $ 31,254 42,923 43,933 3,403 194,187 $ 448,244 $386,417 $ 315,700 54,639 73,632 8,196 242,115219,346 74,350 97,336 8,261 Liabilities and Equity Accounts payable Long-term notes payable secured by $ 112,729 $ 65,958 $ 40,839 mortgages on plant assets Common stock, $10 par value Retained earnings Total liabilities and equity 71,863 162,500 40,498 $ 448,244 $386,417 $ 315,700 82,584 162,500 90,431 87,987 162,500 69,972