Simon Company's year-end balance sheets follow. 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 $ 26,472 38,944 38,969 48,878 45, 326 3,476 198,559 S439, 884 379,218 319,280 72,964 93, 629 8,191 238.628 53,889 68,849 8,843 219,885 111,722 66,89 42,134 mortgages on plant assets Common stock, $18 par value Retained earnings Total liabilities and equity 88,217 85,474 69,838 163,58 163,580 163, 58e 84,445 439, 884 379,218 319,28e Express the balance sheets in common-size percents. (Do not round Intermedlate calculations and round your final percentage answers to 1 decimal place.) 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 mortgages on plant assets Common stock, 510 par Retained eanings Total liabilities and equity