Simon Company's year-end balance sheets follow Current Yr 1 Ye Ago 2 Yrs Ago At December 31 Assets Cash Accounts receivable, net Merchandise inventory Prepaid expenses Plant assets, net Total assets Liabilities and Equity Accounts payable Long tere notes payable secured by mortgages on plant assets Common stock, $10 par value Retained earnings Total liabilities and equity $ 30,099 83,814 107,531 9,788 268.914 5 500, 145 $ 33,458 $ 36,282 59,155 46,005 78,967 51,531 9,054 3,873 250,526 221,609 $431,160 $ 359,300 $ 125,782 $ 74,323 $ 47,902 93,087 163,500 117,777 $ 500,146 98,175 80,199 163,500 163,500 95,162 62,699 $ 431,160 $ 359,300 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