Simon Company's year-end balance sheets follow. At December 31 Current Yr 1 Yr Ago 2 Yrs Ago Assets Cash $ 32,721 $ 36,762 $ 39,857 Accounts receivable, net 91,151 65,633 52,100 Merchandise inventory 116,921 87,588 56,047 Prepaid expenses 10,230 9,650 4,211 Plant assets, net 287,411 264,534 242,485 Total assets $ 538,434 $ 464,167 $ 394,700 Liabilities and Equity Accounts payable $ 134,070 $ 80,013 $ 53,142 Long-term notes payable secured by mortgages on plant assets 100,213 103,556 85,484 Common stock, $10 par value 163,500 163,500 163,500 Retained earnings 140,651 117,098 92,574 Total liabilities and equity $ 538,434 $ 464,167 $ 394,700 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?