Simon Company's year-end balance sheets follow. At December 31 Assets Current Year 1 Year Ago 2 Years Ago $ 32,859 57,504 79,089 8,978 240,696 Cash Accounts receivable, net Merchandise inventory Prepaid expenses Plant assets, net Total assets Liabilities and Equity Accounts payable Long-term notes payable Common stock, $10 par value Retained earnings $ 29,546 83,138 102,439 9,238 261,825 $ 486,186 $ 118,639 93,231 $ 419,126 $ 71,541 93,507 162,500 91,578 $ 486,186 $ 419,126 163,500 110,816 Total liabilities and equity For both the current year and one year ago, compute the following ratios: $ 33,879 47,967 50,599 3,881 216,474 $ 352,800 $ 46,570 75,630 162,500 68,100 $ 352,800 Assets Cash SIMON COMPANY Common-Size Comparative Balance Sheets Accounts receivable, net Merchandise inventory December 31 Current Year 1 Year Ago 2 Years Ago % % % Prepaid expenses Plant assets, net Total assets % % % Liabilities and Equity Accounts payable % % % Long-term notes payable Common stock, $10 par Retained earnings Total liabilities and equity % % %