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 $ 26,386 $ 30,232 $ 31,807 74,961 51,838 41,989 97,105 72,031 45,170 8,245 7,936 3,604 236,098 219,683 195,530 $ 442,795 $ 381,720 $ 318,100 $ 109,153 $ 62,575 $ 43,249 81,581 162,500 89,561 $ 442,795 89,552 162,500 67,093 71,706 162,500 40,645 $ 381,720 $ 318,100