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 Common stock, $10 par value Retained earnings Current Year 1 Year Ago 2 Years Ago 110,096 9,729 279,919 $ 30,823 $ 35,672 $ 36,066 86,680 61,178 49,049 84,142 52,248 9,458 255,453 4,047 222,890 $ 517,247 $ 445,903 $ 128,795 99,187 162,500 126,765 $ 76,865 101,532 162,500 105,006 $ 445,903 $ 364,300 $ 47,126 81,315 162,500 73,359 $ 364,300 Total liabilities and equity $ 517,247