Simon Company's year-end balance sheets follow. At December 31 Current Yr 1 Yr Ago 2 Yrs Ago Assets Cash $ 33,437 $ 39,874 $ 41,947 Accounts receivable, net 99,847 69,089 53,736 Merchandise inventory 121,847 93,123 58,397 Prepaid expenses 10,550 10,156 4,661 Plant assets, net 306,773 281,253 256,659 Total assets $ 572,454 $ 493,495 $ 415,400 Liabilities and Equity Accounts payable $ 141,116 $ 84,235 $ 53,736 Long-term notes payable secured by mortgages on plant assets 108,698 114,639 92,721 Common stock, $10 par value 163,500 163,500 163,500 Retained earnings 159,140 131,121 105,443 Total liabilities and equity $ 572,454 $ 493,495 $ 415,400 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