Simon Company's year-end balance sheets follow. At December 31 Accounts receivable, net Merchandise inventory Prepaid expenses Plant assets, net $ 25,267 S 30,131 $31,387 75,450 50,642 41,435 92,074 68,299 44,128 8,301 8,066 3,418 193,532 231,487 215,775 Total assets $432,579 $372,913 s313,900 Liabilities and Equity Accounts payable Long-term notes payable secured by $106,635 $ 62,392 $41,849 mortgages on plant assets Common stock, $10 par value Retained earnings 79,698 84,912 71,453 163,500 82,746 62,109 37,098 163,500 163,500 Total liabilities and equity $432,579 $372,313 s313,900 Express the balance sheets in common-size percents. (Do not round intermediate calculations and round your final percentage answers to 1 decimal place.) Common-Size Comparative Balance Sheets December 31, 2013-2015 2015 2014 2013 Cash Accounts receivable, net Merchandise in Plant assets, net Total assets Accounts payable Long-term notes payable secured by mortgages on plant assets Common stock Retained earnings Total iabilities and