Simon Company's year-end balance sheets follow. At December 31 Current Yr 1 Yr Ago 2 Yrs Ago Assets Cash $ 26,745 $ 31,568 $ 30,677 Accounts receivable, net 77,514 52,563 40,077 Merchandise inventory 98,415 70,876 45,779 Prepaid expenses 8,528 8,045 3,443 Plant assets, net 233,208 220,060 193,024 Total assets $ 444,410 $ 383,112 $ 313,000 Liabilities and Equity Accounts payable $ 112,871 $ 66,041 $ 40,490 Long-term notes payable secured by mortgages on plant assets 82,714 89,878 67,790 Common stock, $10 par value 163,500 163,500 163,500 Retained earnings 85,325 63,693 41,220 Total liabilities and equity $ 444,410 $ 383,112 $ 313,000 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