Simon Company's year-end balance sheets follow. At December 31 Current Yr 1 Yr Ago 2 Yrs Ago Assets Cash $ 24,425 $ 28,262 $ 29,145 Accounts receivable, net 71,505 50,972 40,446 Merchandise inventory 89,005 67,356 43,083 Prepaid expenses 8,024 7,721 3,271 Plant assets, net 225,198 206,169 184,455 Total assets $ 418,157 $ 360,480 $ 300,400 Liabilities and Equity Accounts payable $ 102,039 $ 60,921 $ 39,256 Long-term notes payable secured by mortgages on plant assets 79,400 85,398 67,716 Common stock, $10 par value 163,500 163,500 163,500 Retained earnings 73,218 50,661 29,928 Total liabilities and equity $ 418,157 $ 360,480 $ 300,400 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