[The following information applies to the questions displayed below.] Simon Company's year-end balance sheets follow 2015 2013 At December 31 Assets Cash Accounts receivable, net Merchandise inventory Prepaid expenses Plant assets, net 2014 $35,240 $ 41,192 $ 42,909 89,800 62,300 56,900 110,500 82,000 57,000 10,813 356,434 323,801 276,223 11,349 4,768 Total assets $603,323 $520,106 $437,800 Liabilities and Equity Accounts payable Long-term notes payable secured $148,725 $ 87,019 57,212 by mortgages on plant assets Common stock, $1O par value Retained earnings 112,290 118,428 95,786 162,500 162,500 162,500 179,808 152,159 122,302 Total liabilities and equity $603,323 $520,106 $437,800