Simon Company's year-end balance sheets follow.

At December 31	2017			2016			2015
Assets
Cash	$	27,791		$	31,529		$	33,175
Accounts receivable, net		77,388			55,177			43,349
Merchandise inventory		96,307			72,912			46,633
Prepaid expenses		9,037			8,611			3,612
Plant assets, net		251,272			229,870			208,331
Total assets	$	461,795		$	398,099		$	335,100
Liabilities and Equity
Accounts payable	$	116,137		$	66,606		$	44,676
Long-term notes payable secured by mortgages on plant assets		85,949			93,394			75,538
Common stock, $10 par value		163,500			163,500			163,500
Retained earnings		96,209			74,599			51,386
Total liabilities and equity	$	461,795		$	398,099		$	335,100

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		%		%		%