I only need help with figuring out the common size comparative balance sheet

Exercise 13-6 Common-size percents LO P2 Simon Company's year-end balance sheets follow. At December 31 Current Yr 1 Yr Ago 2 Yrs Ago Assets Cash $ 31 , 672 Accounts receivable, net 35 , 555 $ 36, 332 88 , 159 64, 787 49 , 422 Merchandise inventory Prepaid expenses 114, 271 87, 307 53 , 692 9,997 9, 814 4, 118 Plant assets, net 287, 396 260 , 722 227, 136 Total assets $ 531 , 495 $ 458, 185 $ 370 , 700 Liabilities and Equity Accounts payable $ 131 , 019 $ 76, 659 $ 49,911 Long-term notes payable secured by mortgages on plant assets 97 , 923 104, 329 81, 925 Common stock, $10 par value 163 , 500 163, 500 163, 500 Retained earnings 139 , 053 113, 697 75 , 364 Total liabilities and equity $ 531, 495 $ 458 , 185 $ 370, 700 1. Express the balance sheets in common-size percents. (Do not round intermediate calculations and round your final percentage answers to 1 decimal place.) 2. Assuming annual sales have not changed in the last three years, is the change in accounts receivable as a percentage of total assets favorable or unfavorable? 3. Assuming annual sales have not changed in the last three years, is the change in merchandise inventory as a percentage of total assets favorable or unfavorable? Complete this question by entering your answers in the tabs below