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 $ 36,779 $ 41,288 $ 43,896 104,486 72,255 59,686 130,044 97,448 63,585 11,844 10,838 4,732 334,046 310,239 267,101 $ 617,199 $ 532,068 $ 439,000 $ 150, 609 $ 88,121 $ 57,948 118,354 121,152 9 7,019 163,500 163,500 163,500 184,736 159,295 120,533 $ 617,199 $ 532,068 $ 439,000 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