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 $ 429,154 Accounts payable Long-term notes payable Common stock, $10 par value Retained earnings $ 104,722 79,067 162,500 82,865 Current Year 1 Year Ago 2 Years Ago $ 24,560 71,918 94,113 8,317 230,246 $ 29,597 50,759 67,074 7,925 214,605 $ 369,960 $ 31,132 39,475 44,216 3,425 190,052 $ 308,300 $ 39,882 66,772 163,500 38,146 $ 61,898 85,942 163,500 58,620 Total liabilities and equity $ 429,154 $ 369,960 $ 308,300 For both the current year and one year ago, compute the following ratios: Exercise 13-6 (Algo) Common-size percents LO P2 Express the balance sheets in common-size percents. Assuming annual sales have not changed in the last three years, is the change in accounts re ssets favorable or unfavorable? . Assuming annual sales have not changed in the last three years. is the change in merchandise