Simon Company's year-end balance sheets follow. At December 31 2014 2013 2012 Assets 32,435 Cash $ 25,852 $ 30,521 $ 42,822 Accounts receivable, net 74,927 54,469 93,264 70,579 45,154 Merchandise inventory Prepaid expenses 8,242 8,170 3,533 197,256 Plant assets, net 235,883 213,992 Total assets $ 438,168 $ 377,731 $321,200 Liabilities and Equity 42,822 Accounts payable $109,104 $ 63,198 $ Long-term notes payable secured by 69,565 mortgages on plant assets 80,728 88,616 163,500 Common stock, $10 par value 163,500 163,500 Retained earnings 84,836 62,417 45,313 Total liabilities and equity $438,168 $ 377,731 $321,200 Express the balance sheets in common-size percents. (Do not round intermediate calculations and round your final answers to 1 decimal place.) SIMON COMPANY Common-Size Comparative Balance Sheets December 31, 2012-2014 2014 2013 2012 Cash Accounts receivable, net Merchandise inventory Prepaid expenses Plant assets, net Total assets Accounts payable Long-term notes payable secured by mortgages on plant assets Common stock, $10 par Retained earnings Total liabilities and equity