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 2014 2013 $25,547 $ 29,271 $30,491 39,833 74,044 52,777 90,332 69,741 8,309 7,917 230,489 209,881 2012 43,293 3,388 194,095 $ 428,721 $369,587 $311,100 75,734 54,198 $ 108,887 $ 64,334 $41,476 80,600 87,555 70,128 163,500 163,500 163,500 35,996 $ 428,721 $369,587 $311,100 Express the balance sheets in common-size percents. (Do not round intermediate

Simon Company's year-end balance sheets follow. Express the balance shepts in common-size nercents 1 Do not round intermediate Express the balance sheets in common-size percents. (Do not round intermediate calculations and round your final answers to 1 decimal place.)