Simon Company's year-end balance sheets follow.

At December 31	Current Year	1 Year Ago	2 Years Ago
Assets
Cash	$ 32,502	$ 37,608	$ 39,171
Accounts receivable, net	97,054	65,142	53,843
Merchandise inventory	123,224	87,855	57,922
Prepaid expenses	10,678	9,872	4,352
Plant assets, net	292,982	279,213	252,612
Total assets	$ 556,440	$ 479,690	$ 407,900
Liabilities and Equity
Accounts payable	$ 142,710	$ 82,689	$ 53,843
Long-term notes payable	102,519	108,122	89,244
Common stock, $10 par value	162,500	163,500	162,500
Retained earnings	148,711	125,379	102,313
Total liabilities and equity	$ 556,440	$ 479,690	$ 407,900

For both the current year and one year ago, compute the following ratios:

Express the balance sheets in common-size percents.

SIMON COMPANY
Common-Size Comparative Balance Sheets
December 31
	Current Year		1 Year Ago		2 Years Ago
Assets
Cash		%		%		%
Accounts receivable, net
Merchandise inventory
Prepaid expenses
Plant assets, net
Total assets		%		%		%
Liabilities and Equity
Accounts payable		%		%		%
Long-term notes payable
Common stock, $10 par
Retained earnings
Total liabilities and equity		%		%		%