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 $ 34,996 $ 40,907 $ 43,481 102,453 73,033 56,815 131,391 96,508 62,366 11,156 10,955 4,735 319,143 295, 296 271,803 $599,139 $516,499 $ 439,200 $149,186 $ 87,288 $ 57,974 114,891 115,231 95,122 163,500 163,500 163,500 171,562 150,480 122,604 $599,139 $516,499 $ 439,200 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, 2016-2018 2018 2017 2016 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