Simon Company's year-end balance sheets follow 2017 2016 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 $ 26,008 31,322 $ 31,978 40,981 44,977 3,484 192,180 $ 445,261 $ 383,846 $ 313,600 53,201 73,142 7,980 242,079218,201 73,855 94,774 8,545 $ 109,761 65,519 40,567 82,872 mortgages on plant assets Common stock, $10 par value Retained earnings 71,385 163,500 38,148 $ 445,261 $ 383,846 $ 313,600 86,519 163,500 163,500 68,308 89,128 Total liabilities and equity Express the balance sheets in common-size percents. (Do not round intermediate calculations and round your final percentage answers to 1 decimal place.)