Express the balance sheets in common-size percents. (Do not round intermediate calculations and round your final answers to 1 decimal place.)

Simon Company's year-end balance sheets follow 2012 At December 31 Assets Cash Accounts receivable, net Merchandise inventory Prepaid expenses Plant assets, net 2014 2013 $ 33,886 $ 37,668 $ 41,665 95,324 67,279 52,317 1,063 90,700 59,182 4,360 301,791 279,270 251,076 12 11,0 20 10,500 Total assets $563,084 $485,417 $408,600 Liabilities and Equity Accounts payable Long-term notes payable secured by $144,414 $ 81,215 $ 53,396 mortgages on plant assets Common stock, $10 par value Retained earnings 103,743 109,413 89,398 163,500 163,500 163,500 151,427 131,289 102,306 Total liabilities and equity $563,084 $485,417 $408,600