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 2017 $ 33,398 39,812 40,666 53,148 57,174 4,384 251,328 560,466 483,160 406,700 93,923 118,090 10,436 65,613 91,172 10,248 304,619 276,315 140,952 82,471 53,148 mortgages on plant assets Common stock, $10 par value Retained earnings Total liabilities and equity 90,780 163,500 99,272 560,466 $483,160 406,700 103,260 112,238 163,500 163,500 152,754 124,951 Express the balance sheets in common-size percents. (Do not round intermediate calculations and round your final percentage answers to 1 decimal place.)