Simon Companys year-end balance sheets follow.

At December 31	Current Year	1 Year Ago	2 Years Ago
Assets
Cash	$ 31,800	$ 35,625	$ 37,800
Accounts receivable, net	89,500	62,500	50,200
Merchandise inventory	112,500	82,500	54,000
Prepaid expenses	10,700	9,375	5,000
Plant assets, net	278,500	255,000	230,500
Total assets	$ 523,000	$ 445,000	$ 377,500
Liabilities and Equity
Accounts payable	$ 129,900	$ 75,250	$ 51,250
Long-term notes payable	98,500	101,500	83,500
Common stock, $10 par value	163,500	163,500	163,500
Retained earnings	131,100	104,750	79,250
Total liabilities and equity	$ 523,000	$ 445,000	$ 377,500

Express the balance sheets in common-size percents. 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? 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?