Simon Company's year-end balance sheets follow 2017 At December 31 Assets Cash Accounts receivable, net Merchandise inventory Prepaid expenses Plant assets, net Total assets 2015 $ 33,675 $ 41,371 $ 40,593 100,589 72,400 55,781 125,21992,885 61,195 4,556 312,196 284,775256,275 $582,413 $502,080 $418,400 10,734 10,649 Liabilities and Equity Accounts payable Long-term notes payable $142,120 $ 86,549 $ 56,886 secured by mortgages on plant assets 110,589 118,943 95,240 Common stock, $10 par value 163,500 163,500 163,500 166,204 133,088 102,774 $582,413 $502,080 $418,400 Retained earnings 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.) SIMON COMPANY Common-Size Comparative Balance Sheets December 31, 2015-2017 2017 2015 2016 Assets Cash Accounts receivable, net Merchandise invento 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