Following are comparative balance sheets spanning $3$ years. Express the balance sheets in common$-$size percentages for each year.

$\backslash$table$[[$Comparative Balance Sheets

For Years Ended December $31],[$Cash$,$$ $738,$$ $616,$$ $639],[$Accounts receivable, net,$984,1,155,1,065],[$Merchandise inventory,$2,296,2,002,1,562],[$Plant assets, net,$4,182,3,927,3,834],[$Total assets,$ $8,200,$$ $7,700,$$ $7,100],[$Accounts payable,$ $1,394,$$ $693,$$ $1,065],[$Long$-$term notes payable,$1,558,1,925,1,349],[$Common stock,$4,018,4,158,3,905],[$Retained earnings,$1,230,924,781],[$Total liabilities and equity,$ $8,200,$$ $7,700,$$ $7,100]]$

$\backslash$table$[[$Common$-$Size Comparative Balance Sheets$],[$For Years Ended December $31],[,$Current Year,$1$ Year Ago,$2$ Years Ago$],[$Cash$,,\%,\%,\%],[$Accounts receivable, net,,$\%,\%,\%],[$Merchandise inventory,,$\%,\%,\%],[$Plant assets, net,,$\%,\%,\%],[$Total assets,,$\%,\%,\%],[$Accounts payable,,$\%,\%,\%],[$Long$-$term notes payable,,$\%,\%,\%$