Simon Company's year-end balance sheets follow. At December 31 Assets Cash Current Year 1 Year Ago 2 Years Ago Accounts receivable, net Merchandise inventory Prepaid expenses Plant assets, net Total assets Liabilities and Equity 10,133. 291,672 $ 544,224 $ 469,159 Accounts payable $ 135,512 $ 79,288 Long-term notes payable 103,337 Common stock, $10 par value 163,500 Retained earnings 141,875 119,543 Total liabilities and equity $ 544,224 $ 469,159 88,530 $ 32,109 $ 37,908 $ 38,706 92,132 67,653 49,584 118,178 54,429 4,132 236,449 9,754 265,314 $ 383,300 $ 50,596 87,251 163,500 81,953 $ 383,300 106,828 163,500