Simon Company's year-end balance sheets follow. 2017 At December 31 2016 2015 Assets Cash Accounts receivable, net Merchandise inventory Prepaid expenses Plant assets, net 31,135 $ 91,150 111,166 37,497 $ 65,619 86,711 38, 293 52,589 54,926 4,297 236,695 $ 533,041 $ 459,518 $ 386,800 10,027 289,563 9,650 260,041 Total assets Liabilities and Equity Accounts payable Long-term notes payable secured by mortgages on plant assets Common stock, $10 par value Retained earnings $ 132,727 $ 76,882 $ 49,526 84,628 163,500 103,218 108,860 163,500 110,276 163,500 133,596 89,146 Total liabilities and equity 533,041 $ 459,518 386,800 Express the balance sheets in common-size percents. (Do not round intermediate calculatio answers to 1 decimal place.) SIMON COMPANY Common-Size Comparative Balance Sheets December 31, 2015-2017 2017 2016 2015 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 nortgages on plant assets Common stock, $10 par Retained earnings Liabilities and Equity Accounts payable Long-term notes payable secured by mortgages on plant assets Common stock, $10 par value Retained earnings $ 132,727 $ 76,882 108,866 163,500 110,276 103,218 163,500 133,596 Total liabilities and equity $ 533,041 $ 459,518 Express the balance sheets in common-size percents. (Do not round inte answers to 1 decimal place.) SIMON COMPANY Common-Size Comparative Balance Sheets December 31, 2015-2017 2016 2015 2017 Assets % Cash % Accounts receivable, net Merchandise inventory Prepaid expenses Plant assets, net % 9% 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 %