Simon Company's year-end balance sheets follow. At December 31 Assets Cash 2015 2014 2013 31,800 35,625 37,800 62,500 82,500 9,375 255,000 Accounts receivable, net Merchandise inventory Prepaid expenses Plant assets, net 89,500 112,500 10,700 278,500 50,200 54,000 5,000 230,500 523,000 $ 445,000 $377,500 Total assets Liabilities and Equity Accounts payable Long-term notes payable secured by mortgages on plant assets Common stock, $10 par value Retained earnings 129,900 $ 75,250 51,250 98,500 163,500 131,100 83,500 163,500 79,250 101,500 163,500 104,750 523,000 $ 445,000 $377,500 Total liabilities and equity 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, 2013-2015 2015 2014 2013 % Cash % % Accounts receivable, net Merchandise inventory Prepaid expenses Plant assets, net % % % Total assets Accounts payable Long-term notes payable secured by mortgages on plant assets % % % Common stock, $10 par Retained earnings % Total liabilities and equity % %