Simon Company's year-end balance sheets follow. At December 31 Current Yr 1 Yr Ago 2 Yrs Ago Assets Cash $ 35,227 $ 40,354 $ 43,778 Accounts receivable, net 100,058 74,223 57,787 Merchandise inventory 125,804 93,319 60,909 Prepaid expenses 11,231 11,133 4,816 Plant assets, net 324,756 295,692 274,910 Total assets $ 597,076 $ 514,721 $ 442,200 Liabilities and Equity Accounts payable $ 148,672 $ 86,988 $ 58,370 Long-term notes payable secured by mortgages on plant assets 110,005 119,570 99,681 Common stock, $10 par value 163,500 163,500 163,500 Retained earnings 174,899 144,663 120,649 Total liabilities and equity $ 597,076 $ 514,721 $ 442,200 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?