Simon Company's year-end balance sheets follow. At December 31 Current Year 1 Year Ago 2 Years Ago Assets Cash $ 32,768 $ 38,694 $ 39,907 Accounts receivable, net 97,879 66,346 51,613 Merchandise inventory 119,409 93,095 58,385 Prepaid expenses 10,768 9,952 4,478 Plant assets, net 305,902 280,470 248,717 Total assets $ 566,726 $ 488,557 $ 403,100 Liabilities and Equity Accounts payable $ 138,292 $ 80,089 $ 54,273 Long-term notes payable 105,479 115,739 90,867 Common stock, $10 par value 162,500 162,500 163,500 Retained earnings 160,455 130,229 94,460 Total liabilities and equity $ 566,726 $ 488,557 $ 403,100 For both the current year and one year ago, compute the following ratios: 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