Simon Company's year-end balance sheets follow. 2018 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 mortgages on plant assets Common stock, $10 par value Retained earnings Total liabilities and equity $ 25,524 $ 31,053 $ 31,396 76,996 52,74541,861 97,758 68,994 45,951 8,387 8,231 3,524 232,778 219,531 200,868 $ 441,443 $ 380,554 $ 323,600 62,384 $ 42,288 83,821 87,527 70, 800 163,500 163,500 163,500 80,90567, 143 47,012 $ 441,443 $ 380,554 $ 323,600 Express the balance sheets in common-size percents. (Do not round intermediate calculations and round your final percentage answers to 1 decimal place.) 2016 SIMON COMPANY Common-Size Comparative Balance Sheets December 31, 2016-2018 2018 2017 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