Simon Company's year-end balance sheets follow. At December 31 Current Yr 1 Yr Ago 2 Yrs Ago Assets Cash $ 35,340 $ 39,304 $ 41,359 Accounts receivable, net 101,431 69,483 53,004 Merchandise inventory 125,030 90,890 56,443 Prepaid expenses 10,828 10,738 4,506 Plant assets, net 308,905 290,907 250,288 Total assets $ 581,534 $ 501,322 $ 405,600 Liabilities and Equity Accounts payable $ 143,354 $ 85,571 $ 53,004 Long-term notes payable secured by mortgages on plant assets 110,422 118,763 87,845 Common stock, $10 par value 163,500 163,500 163,500 Retained earnings 164,258 133,488 101,251 Total liabilities and equity $ 581,534 $ 501,322 $ 405,600 1. Express the balance sheets in common-size percents. (Do not round intermediate calculations and round your final percentage answers to 1 decimal place.) 2. Assuming annual sales have not changed in the last three years, is the change in accounts receivable as a percentage of total assets favorable or unfavorable? 3. Assuming annual sales have not changed in the last three years, is the change in merchandise inventory as a percentage of total assets favorable or unfavorable?