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Simon Company's year-end balance sheets follow. At December 31 2015 2014 2013 Assets Cash $ 26,162 $ 30,275 $ 30,288 Accounts receivable, net 75,826 55,123

Simon Company's year-end balance sheets follow.

At December 31 2015 2014 2013
Assets
Cash $ 26,162 $ 30,275 $ 30,288
Accounts receivable, net 75,826 55,123 42,049
Merchandise inventory 97,244 68,597 44,339
Prepaid expenses 8,425 8,268 3,469
Plant assets, net 235,770 220,002 195,255
Total assets $ 443,427 $ 382,265 $ 315,400
Liabilities and Equity
Accounts payable $ 107,101 $ 65,249 $ 40,800
Long-term notes payable secured by mortgages on plant assets 85,032 88,800 69,703
Common stock, $10 par value 163,500 163,500 163,500
Retained earnings 87,794 64,716 41,397
Total liabilities and equity $ 443,427 $ 382,265 $ 315,400

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

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