Simon Company's year-end balance sheets follow. At December 31 Current Yr 1 Yr Ago 2 Yrs Ago Assets Cash Accounts receivable, net Merchandise inventory Prepaid expenses Plant assets, net $ 30,224 84,196 110,138 9,639 263,152 $ 497,349 $ 34,300 $ 35,729 58,824 47,162 79,319 52,273 8,824 3,891 247,482 221,845 $ 428,749 $ $ 360,900 Total assets $ 121,363 $ 74,632 $ 46,210 Liabilities and Equity Accounts payable Long-term notes payable secured by mortgages on plan assets Common stock, $10 par value Retained earnings Total liabilities and equity 95,372 163,500 117, 114 $ 497,349 97,626 163,500 92,991 .,354 163,500 69,836 $ 428,749 $ 360,900 1. Express the balance sheets in common-size percents. (Do not round intermediate calculations and round your final percentage answers to 1 decimal place.) SIMON COMPANY Common-Size Comparative Balance Sheets December 31 Current Year 1 Year Ago 2 Years Ago 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 Retained earnings Total liabilities and equity % % %