Simon Company's year-end balance sheets follow. At December 31 2014 2013 2012 Assets Cash $ 28,230 $ 32.998 $ 34,717 Accounts receivable, net 80.165 59,496 44,455 Merchandise inventory 105.988 74.766 49,795 Prepaid expenses 9,183 8.662 3.896 214,337 Plant assets, net 259,736 240.718 Total assets $483.302 $ 416,640 $347,200 Llabilities and Equlty Accounts payable Long-term notes payable secured by mortgages on plant assets Common stock. $10 par value Retained earnings $ 122,749 $ 71.116 $ 44,914 75.964 91.769 95.827 163,500 163,500 163,500 105,284 62.822 86,197 Total liabilities and equity $483.302 $ 416,640 $347,200 Express the balance sheets in common-size percents. (Do not round Intermediate calculations and round your final answers to 1 decimal place.)