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. 2014 2012 At December 31 2013 Assets $ 31,831 $ 37,975 $39,956 53,808 57,884 4,395 247,557 Cash 66,456 87,816 9,968 Accounts receivable, net Merchandise inventory Prepaid expenses 95,109 118,386 10,462 300,405 277,262 Plant assets, net 403,600 $556,193 $479,477 $ Total assets Liabilities and Equity Accounts payable Long-term notes payable secured by mortgages on plant assets 134,337 $ 79,411 51,677 111,383 103,519 90,980 163,500 Common stock, $10 par value 163,500 163,500 Retained earnings 154,837 125,183 97,443 403,600 Total liabilities and equity $556,193 $479,477 $ Express the balance sheets in common-size percents. (Do not round intermediate calculations and round your final answers to 1 decimal place.) Express the balance sheets in common-size percents. (Do not round intermediate calculations and round your final answers to 1 decimal place.) SIMON COMPANY Common-Size Comparative Balance Sheets December 31, 2012-2014 2014 2013 2012 Cash Accounts receivable, net Merchandise inventory Prepaid expenses Plant assets, net Total assets Accounts payable Long-term notes payable secured by mortgages on plant assets Common stock, $10 par Retained earnings Total liabilities and equity