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 Liabilities and Equity Accounts payable Long-term notes payable secured by mortgages on plant assets Common stock, $10 par value Retained earnings. Total liabilities and equity Current Yr 1 Yr Ago 2 Yrs Ago $ 31,123 $ 36,026 $ 35,009 89,327 109,009 10,023 272,657 $ 512,139 $ 128,798 97,245 162,500 123,596 $ 512,139 62,428 80,861 9,364 252,820 48,565 51,737 3,890 217,999 $ 441,499 $ 357,200 $ 76,106 $ 48,093 101,545 162,500 101,348 77,362 162,500 69,245 $ 441,499 $ 357,200