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Simon Company's year-end balance sheets follow. At December 31 2017 2016 2015 Assets Cash $ 29,746 $ 34,081 $ 34,436 Accounts receivable, net 86,212 60,245

Simon Company's year-end balance sheets follow.

At December 31 2017 2016 2015
Assets
Cash $ 29,746 $ 34,081 $ 34,436
Accounts receivable, net 86,212 60,245 48,755
Merchandise inventory 106,249 81,201 49,903
Prepaid expenses 9,674 8,946 4,023
Plant assets, net

267,290

245,847 221,483
Total assets $ 499,171 $ 430,320 $ 358,600
Liabilities and Equity
Accounts payable $ 124,294 $ 71,270 $ 47,335
Long-term notes payable secured by mortgages on plant assets 92,906 97,984 81,628
Common stock, $10 par value 163,500 163,500 163,500
Retained earnings 118,471 97,566 66,137
Total liabilities and equity $ 499,171 $ 430,320 $ 358,600

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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