Simon Company's year-end balance sheets follow.

At December 31

2017

2016

2015

Assets

Cash

$

34,695

$

42,227

$

44,876

Accounts receivable, net

103,666

73,898

57,488

Merchandise inventory

131,643

97,650

62,474

Prepaid expenses

11,634

10,755

4,840

Plant assets, net

324,594

298,084

274,722

Total assets

$

606,232

$

522,614

$

444,400

Liabilities and Equity

Accounts payable

$

153,971

$

87,439

$

56,901

Long-term notes payable secured by mortgages on plant assets

113,972

116,595

101,159

Common stock, $10 par value

163,500

163,500

163,500

Retained earnings

174,789

155,080

122,840

Total liabilities and equity

$

606,232

$

522,614

$

444,400

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 Balance Sheets
December 31, 2015-2017