Simon Company's year-end balance sheets follow. Express the balance sheets in common-size percents Round amounts to the nearest one-tenth of a percent. Analyze and comment on the results. At December 31 2017 2016 2015 Assets Cash Accounts receivable, net 89,500 62,500 50,200 112,500 82,500 54,000 5,000 278,500 255,000230,500 $523,000 $445,000 $377,500 . . . . 10,700 9,375 Liabilities and Equity $129,900 75,250 $51,250 Long-term notes payable secured by 98,500 101,500 83,500 163,500 163,500 163,500 Total liabilities and equity. $$23000 $445,000 $377 500