Simon Company's year-end balance sheets follow.

	At December 31			2014			2013			2012
	Assets
	Cash		$	33,626		$	37,764		$	39,341
	Accounts receivable, net			95,546			66,761			51,925
	Merchandise inventory			121,332			87,329			55,859
	Prepaid expenses			10,722			10,014			4,504
	Plant assets, net			297,523			279,812			249,771
	Total assets		$	558,749		$	481,680		$	401,400
	Liabilities and Equity
	Accounts payable		$	136,346		$	83,032		$	53,515
	Long-term notes payable secured by mortgages on plant assets			106,095			113,002			90,484
	Common stock, $10 par value			163,500			163,500			163,500
	Retained earnings			152,808			122,146			93,901
	Total liabilities and equity		$	558,749		$	481,680		$	401,400

Express the balance sheets in common-size percents. (Do not round intermediate calculations and round your final answers to 1 decimal place.)

\begin{tabular}{|c|c|c|c|} \hline \multicolumn{4}{|c|}{ SIMON COMPANY } \\ \hline \multicolumn{4}{|c|}{ Common-Size Comparative Balance Sheets } \\ \hline \multicolumn{4}{|c|}{ December 31, 2012-2014 } \\ \hline & 2014 & 2013 & 2012 \\ \hline \multicolumn{4}{|l|}{ Cash } \\ \hline \multicolumn{4}{|l|}{ Accounts receivable, net } \\ \hline \multicolumn{4}{|l|}{ Merchandise inventory } \\ \hline \multicolumn{4}{|l|}{ Prepaid expenses } \\ \hline \multicolumn{4}{|l|}{ Plant assets, net } \\ \hline \multicolumn{4}{|l|}{ Total assets } \\ \hline \multicolumn{4}{|l|}{ Accounts payable } \\ \hline \multicolumn{4}{|c|}{\begin{tabular}{l} Long-term notes payable secured by \\ mortgages on plant assets \end{tabular}} \\ \hline \multicolumn{4}{|l|}{ Common stock, \$10 par } \\ \hline \multicolumn{4}{|l|}{ Retained earnings } \\ \hline Total liabilities and equity & & & \\ \hline \end{tabular}