please answer the questions with all the formulas used please

2 Simon Company's year-end balance sheets follow. \begin{tabular}{|l|r|r|r|} \hline At December 31 & Current Year & 1 Year Ago & 2 Years Ago \\ \hline Assets & & & \\ \hline Cash & $34,400 & $38,225 & $40,400 \\ \hline Accounts receivable, net & 93,400 & 66,400 & 54,100 \\ \hline Merchandise inventory & 117,700 & 87,700 & 59,200 \\ \hline Prepaid expenses & 17,200 & 15,875 & 11,500 \\ \hline Plant assets, net & 286,300 & 262,800 & 238,300 \\ \hline Total assets & $549,000 & $471,000 & $403,500 \\ \hline Liabilities and Equity & & & \\ \hline Accounts payable & $131,850 & $77,200 & $53,200 \\ \hline Long-term notes payable & 101,750 & 104,750 & 86,750 \\ \hline Common stock, $10 par value & 170,000 & 170,000 & 170,000 \\ \hline Retained earnings & 145,400 & 119,050 & 93,550 \\ \hline Total liabilities and equity & $549,000 & $471,000 & $403,500 \\ \hline \hline \end{tabular} 1. Express the balance sheets in common-size percents, rounded to 1 decimal place. Each formula must include an absolute cell reference