Simon Company's year-end balance sheets follow. At December 31 2017 2016 2015 Assets 35,625 37,800 50,200 Cash S 31,800 89,500 Accounts receivable, net Merchandise inventory Prepaid expenses 62,500 112,500 82,500 54,000 10,700 9,375 5,000 Plant assets, net 278,500 255,000 230,500 Total assets $523,000 $445,000 $377,500 Liabilities and Equity Accounts payable $129,900 $ 75,250 51,250 Long-term notes payable secured by 101,500 163,500 mortgages on plant assets Common stock, $10 par value Retained earnings 98,500 83,500 163,500 163,500 79,250 131,100 104,750 $523,000 $445,000 $377,500 Total liabilities and equity 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 100.0 % 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