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Simon Company's year-end balance sheets follow. At December 31 2017 2016 2015 Assets Cash $ 26,178 $ 29,388 $ 31,244 Accounts receivable, net 74,370 54,610

Simon Company's year-end balance sheets follow.

At December 31 2017 2016 2015
Assets
Cash $ 26,178 $ 29,388 $ 31,244
Accounts receivable, net 74,370 54,610 39,636
Merchandise inventory 94,450 71,463 44,379
Prepaid expenses 8,597 8,032 3,438
Plant assets, net

235,709

215,217 187,703
Total assets $ 439,304 $ 378,710 $ 306,400
Liabilities and Equity
Accounts payable $ 106,105 $ 64,642 $ 41,254
Long-term notes payable secured by mortgages on plant assets 80,111 87,103 67,714
Common stock, $10 par value 163,500 163,500 163,500
Retained earnings 89,588 63,465 33,932
Total liabilities and equity $ 439,304 $ 378,710 $ 306,400

Express the balance sheets in common-size percents. (Do not round intermediate calculations and round your final percentage answers to 1 decimal place.)

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