Simon Company's year-end balance sheets follow At December 31 Assets Cash Accounts receivable, net Merchandise inventory Prepaid expenses Plant assets, net Total assets $ 29,981 34,365 35,088 47,256 51,853 4,017 219,786 $ 493,353 $ 425,304 $ 358,000 85,207 109,253 9,561 259,351 60,138 78,681 8,931 243,189 Liabilities and Equity Accounts payable Long-term notes payable secured by $ 122,845 $71,876 $ 46,783 mortgages on plant assets Common stock, $10 par value Retained earnings Total liabilities and equity 77,536 163,500 70,181 $ 493,353 $ 425,304 $ 358,000 90,895 163,500 116, 113 99,776 163,500 90,152 Express the balance sheets in common-size percents. (Do not round intermediate calculations and round your final percentage answers to 1 decimal place.)