Simon Company's year-end balance sheets follow. Current Year 1 Year Ago 2 Years Ago At December 31 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 value Retained earnings Total liabilities and equity $ 30,850 89,413 117,008 10,239 286,044 $ 533,554 $ 36,797 65,038 83, 391 9,852 264,882 $ 459,960 $ 38, 326 51,102 53,884 4,174 235,814 $ 383, 300 $ 132,855 103,317 163,500 133,882 $ 533,554 $ 79, 288 107,907 163,500 109,265 $ 459,960 $ 50,090 82,168 163,500 87,542 $ 383, 300 SIMON COMPANY Common-Size Comparative Balance Sheets December 31 Current Year 1 Year Ago 2 Years Ago 8.0 % 14.0 18.0 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 6.0 % % 17.0 22.0 2.0 54.0 X 100.0 % 10.0 % 13.0 X 14.0 1.0 62.0 x 100.0 % 2.0 58.0 X 100.0 % % % 25.0 % 19.0 X 31.0 X 25.0 100.0 % 17.0 X % 23.0 36.0 X 240 X 100.0 13.0 21.0 X 43.0 X 23.0 X 100.0 % %