Simon Company's year-end balance sheets follow. For both the current year and one year ago, compute the following ratios: Express the balance sheets in common-size percents. (Do not round intermediate calculations and round your final percentage answars to 1 derimal nlare) 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