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Simon Company's year-end balance sheets follow. At December 31 2017 2016 2015 Assets Cash $ 31,590 $ 37,295 $ 36,586 Accounts receivable, net 90,641 65,912

Simon Company's year-end balance sheets follow.

At December 31 2017 2016 2015
Assets
Cash $ 31,590 $ 37,295 $ 36,586
Accounts receivable, net 90,641 65,912 49,279
Merchandise inventory 117,418 83,683 53,548
Prepaid expenses 9,970 9,499 4,065
Plant assets, net

285,802

265,181 233,622
Total assets $ 535,421 $ 461,570 $ 377,100
Liabilities and Equity
Accounts payable $ 131,987 $ 78,785 $ 50,275
Long-term notes payable secured by mortgages on plant assets 102,672 107,223 81,672
Common stock, $10 par value 163,500 163,500 163,500
Retained earnings 137,262 112,062 81,653
Total liabilities and equity $ 535,421 $ 461,570 $ 377,100

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 % % %

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