Simon Company's year-end balance sheets follow.

At December 31	Current Yr				1 Yr Ago			2 Yrs Ago
Assets
Cash		$	28,457		$	32,940		$	34,303
Accounts receivable, net			80,074			57,646			43,961
Merchandise inventory			101,685			74,681			46,336
Prepaid expenses			8,719			8,393			3,700
Plant assets, net			249,334			230,020			208,100
Total assets		$	468,269		$	403,680		$	336,400
Liabilities and Equity
Accounts payable		$	115,433		$	69,586		$	43,517
Long-term notes payable secured by mortgages on plant assets			87,154			90,989			73,601
Common stock, $10 par value			163,500			163,500			163,500
Retained earnings			102,182			79,605			55,782
Total liabilities and equity		$	468,269		$	403,680		$	336,400

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?