Simon Company's year-end balance sheets follow. At December 31 Current Yr 1 Yr Ago 2 Yrs Ago Assets Cash $ 27,283 $ 33,193 $ 33,559 Accounts receivable, net 79,882 56,949 44,746 Merchandise inventory 101,450 75,254 49,118 Prepaid expenses 8,876 8,542 3,881 Plant assets, net 254,371 232,840 214,596 Total assets $ 471,862 $ 406,778 $ 345,900 Liabilities and Equity Accounts payable $ 118,669 $ 70,120 $ 46,572 Long-term notes payable secured by mortgages on plant assets 88,710 95,430 77,208 Common stock, $10 par value 163,500 163,500 163,500 Retained earnings 100,983 77,728 58,620 Total liabilities and equity $ 471,862 $ 406,778 $ 345,900 1. Express the balance sheets in common-size percents. (Do not round intermediate calculations and round your final percentage answers to 1 decimal place.) 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?