2017 2016 2015 $ $ Simon Company's year-end balance sheets 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 25,329 $ 71,208 89,531 8,075 235,158 429,301 $ 29,015 52,848 70,520 7,927 209,777 370,087 30,844 41,125 43,794 3,358 195,579 314,700 $ $ $ 107,965 $ 64,421 $ 41,956 79,094 163,500 78,742 429,301 83,418 163,500 58,748 370,087 68,853 163,500 40,391 314,700 $ $ $ 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, 2015-2017 2017 2016 2015 Assets Cash 1% 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