Simon Company's year-end balance sheets follow. Current Yr 1 Yr 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-term notes payable secured by mortgages on plant assets Common stock, $10 par value Retained earnings Total liabilities and equity $ 34,671 100,487 127,619 11,278 319,524 $ 593,579 $ 40,118 $ 42,634 73,072 56,288 93,719 61, 151 10,746 4,691 294,051 257,436 $ 511,706 $ 422,200 $ 144,845 $ 85,614 $ 54,616 109,361 163,500 175, 873 $ 593,579 120,046 91,440 163,500 163,500 142,546 112,644 $ 511,706 $ 422,200 1. Express the balance sheets in common-size percents. (Do not round intermediate calculations and round your final percentage answers to 1 decimal place.) 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 secured by mortgages on plant assets Common stock, $10 par Retained earnings Total liabilities and equity % % %