Simon Company's year-end balance sheets follow.

At December 31

2017

2016

2015

Assets

Cash

$

35,572

$

41,580

$

44,206

Accounts receivable, net

100,035

70,604

57,774

Merchandise inventory

130,909

93,298

64,034

Prepaid expenses

11,115

11,131

4,863

Plant assets, net

319,310

297,991

271,223

Total assets

$

596,941

$

514,604

$

442,100

Liabilities and Equity

Accounts payable

$

148,638

$

86,968

$

57,774

Long-term notes payable secured by mortgages on plant assets

113,347

121,910

99,658

Common stock, $10 par value

163,500

163,500

163,500

Retained earnings

171,456

142,226

121,168

Total liabilities and equity

$

596,941

$

514,604

$

442,100

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		%		%		%