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Simon Company's year-end balance sheets follow.
| At December 31 | | | 2014 | | | 2013 | | | 2012 |
| Assets | | | | | | | | | |
| Cash | | $ | 36,655 | | $ | 42,015 | | $ | 41,233 |
| Accounts receivable, net | | | 101,081 | | | 73,526 | | | 54,422 |
| Merchandise inventory | | | 127,091 | | | 98,121 | | | 58,545 |
| Prepaid expenses | | | 11,575 | | | 10,920 | | | 4,535 |
| Plant assets, net | | | 326,781 | | | 295,403 | | | 261,965 |
| | | | | | | | | | |
| Total assets | | $ | 603,183 | | $ | 519,985 | | $ | 420,700 |
| | | | | | | | | | |
| Liabilities and Equity | | | | | | | | | |
| Accounts payable | | $ | 153,196 | | $ | 87,877 | | $ | 54,422 |
| Long-term notes payable secured by mortgages on plant assets | | | 112,264 | | | 119,597 | | | 90,185 |
| Common stock, $10 par value | | | 163,500 | | | 163,500 | | | 163,500 |
| Retained earnings | | | 174,223 | | | 149,011 | | | 112,593 |
| | | | | | | | | | |
| Total liabilities and equity | | $ | 603,183 | | $ | 519,985 | | $ | 420,700 |
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Express the balance sheets in common-size percents. (Do not round intermediate calculations and round your final answers to 1 decimal place.)
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