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, not 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 abilities and equity $ 33,246 97,322 122,363 10,921 299,645 $ 563,497 $ 39,639 $ 40,481 68,688 54,515 91,665 56,903 10,303 4,363 275,478 252,638 $ 485,773 $ 408,900 $ 137,505 $82,917 $ 53,975 105,937 163,500 156,555 $. 563,497 111,728 88,560 163,500 163,500 127,628 102,865 $ 485,773 $ 408,900 1. Express the halan 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 % % % % % % % % ssuming annual sales have not changed in the last three years, is the change in accounts receivable as a percentage of total ssets favorable or unfavorable? ssuming annual sales have not changed in the last three years, is the change in merchandise inventory as a percentage of otal assets favorable or unfavorable? Show less E. Change in accounts receivable 3. Change in merchandise inventory