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Simon Company's year-end balance sheets follow. At December 31 2017 2016 2015 Assets Cash $ 31,484 $ 36,802 $ 38,366 Accounts receivable, net 87,707 62,528

Simon Company's year-end balance sheets follow.

At December 31 2017 2016 2015
Assets
Cash $ 31,484 $ 36,802 $ 38,366
Accounts receivable, net 87,707 62,528 51,155
Merchandise inventory 113,616 82,626 55,575
Prepaid expenses 9,647 9,379 4,136
Plant assets, net

275,633

255,292 234,468
Total assets $ 518,087 $ 446,627 $ 383,700
Liabilities and Equity
Accounts payable $ 126,424 $ 75,480 $ 49,129
Long-term notes payable secured by mortgages on plant assets 98,374 105,806 86,494
Common stock, $10 par value 163,500 163,500 163,500
Retained earnings 129,789 101,841 84,577
Total liabilities and equity $ 518,087 $ 446,627 $ 383,700

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 Balance 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 % % %

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