Simon Company's year-end balance sheets follow. At December 31 2017 2015 2016 Assets 31,187 $ 92,234 117,126 10,453 288,380 Cash S 37,199 $ 63,145 87,742 38,749 50,115 Accounts receivable, net Merchandise inventory Prepaid expenses Plant assets, net 54,467 9,960 4,219 266,937 243,850 Total assets $539,380 $464,983 $ 391,400 Liabilities and Equity Accounts payable Long-term notes payable secured by mortgages on plant assets Common stock, $10 par value Retained earnings 76,225 $ $131,620 52,698 100,389 103,738 87,364 163,500 163,500 163,500 143,871 121,520 87,838 539,380 $ 464,983 $ Total liabilities and equity 391,400 Express the balance sheets in common-size percents. (Do not round intermediate calculations and round your final percentage answers to 1 decimal place.) SIMON COMPANY Common-Size Comparative Ba lance 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 $10 par Retained earnings Total liabilities and equity %