Simon Company's year-end balance sheets follow. At December 31 2015 2014 2013
Assets
Cash $25,267 $30,131 $31,387
Accounts receivable, net 75,450 50,642 41,435
Merchandise inventory 92,074 68,299 44,128
Prepaid expenses 8,301 8,066 3,418
193,532
Plant assets, net 231,487 215,775
Total assets $432,579 372,913 313,900
Liabilities and Equity
Accounts payable $106,635 $62,392 $41,849
Long-term notes payable secured by
mortgages on plant assets 79,698 84,912 71,453
Common stock, $10 par value 163,500 163,500 163,500
Retained earnings 82,746 62,109 37,098
Total liabilities and equity $432,579 $372,313 313,900
Express the balance sheets in common-size percents.

Simon Company

Common-size percents Balance Sheet as of the years ended December 31 2015 2014 2013:

                                             2015     %         2014         %       2013        %

Assets

Cash                                $25,267   5.8%  $30,131      8.1%  $31,387   10%

Accounts receivable, net 75,450   17.4%  50,642    13.6%   41,435   13.2%

Merchandise inventory    92,074   21.3%  68,299   18.3%   44,128    14.1%

Prepaid expenses               8,301     1.9%     8,066    2.2%     3,418       1.1%

                                        201,092  46.5%  157,138   42.1% 120,368  38.3%

Plant assets, net             231,487  53.5%  215,775   57.9% 193,532  61.7%

Total assets                 $432,579  100%    372,913 100%   313,900    100%

Liabilities and Equity

Accounts payable       $106,635   24.7%  $62,392 16.7% $41,849    13.3%

Long-term notes payable secured by  mortgages

 on plant assets            79,698    18.4%      84,912 22.8%   71,453   22.8%

Total Liabilities           $186,333   43.1%  $147,304  39.5 $113,302   36.1%

Common stock, $10

par value                     163,500    37.8%   163,500 43.8% 163,500   52.1%

Retained earnings         82,746    19.1%      62,109  16.7%  37,098     11.8%

Total liabilities and

 equity                     $432,579    100%   $372,913 100%  313,900   100%

Explanation:

Simon Company's balance sheets in common-size percents shows the relative values of assets and liabilities and equity in numeric and percentage terms to enable comparison.  The company's balance sheet line items are expressed as  percentages of the total, usually the total assets in each period.  From the analysis, the management, investors, and other parties of Simon Company can understand the changes in the line items from year to year, thus making it possible for  Simon Company to undertake a trend analysis.

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