Simon Companys year-end balance sheets follow. At December 31 Current Year 1 Year Ago 2 Years Ago Assets Cash $ 33,520 $ 39,182 $ 39,614 Accounts receivable, net 89,900 62,400 50,700 Merchandise inventory 114,500 83,500 60,000 Prepaid expenses 10,795 10,285 4,402 Plant assets, net 308,288 284,808 237,584 Total assets $ 557,003 $ 480,175 $ 392,300 Liabilities and Equity Accounts payable $ 141,468 $ 82,773 $ 52,819 Long-term notes payable 106,811 112,649 88,432 Common stock, $10 par value 162,50