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Simon Company\'s year-end balance sheets follow At December 31 Assets Cash Accou

ID: 2401286 • Letter: S

Question

Simon Company's year-end balance sheets follow At December 31 Assets Cash Accounts receivable, net Merchandise inventory Prepaid expenses Plant assets, net Total assets $ 29,981 34,365 35,088 47,256 51,853 4,017 219,786 $ 493,353 $ 425,304 $ 358,000 85,207 109,253 9,561 259,351 60,138 78,681 8,931 243,189 Liabilities and Equity Accounts payable Long-term notes payable secured by $ 122,845 $71,876 $ 46,783 mortgages on plant assets Common stock, $10 par value Retained earnings Total liabilities and equity 77,536 163,500 70,181 $ 493,353 $ 425,304 $ 358,000 90,895 163,500 116, 113 99,776 163,500 90,152 Express the balance sheets in common-size percents. (Do not round intermediate calculations and round your final percentage answers to 1 decimal place.)

Explanation / Answer

SIMON COMPANY

Common –Size Comparative Balance Sheets

December 31, 2015-2017

2017

2016

2015

Assets

Cash

6.1

%

8.1

%

9.8

%

Accounts Receivable Net

17.3

%

14.1

%

13.2

%

Merchandise Inventory

22.1

%

18.5

%

14.5

%

Prepaid Expenses

1.9

%

2.1

%

1.1

%

Plant Assets, net

52.6

%

57.2

%

61.4

%

Total Assets

100

%

100

%

100

%

Liabilities and Equity

Accounts Payable

24.9

%

16.9

%

13.1

%

Long term notes payable secured by mortgage on plant assets

18.4

%

23.5

%

21.6

%

Common Stock, $10 par

33.1

%

38.4

%

45.7

%

Retained Earnings

23.6

%

21.2

%

19.6

%

Total Liabilities and Equity

100

%

100

%

100

%

SIMON COMPANY

Common –Size Comparative Balance Sheets

December 31, 2015-2017

2017

2016

2015

Assets

Cash

6.1

%

8.1

%

9.8

%

Accounts Receivable Net

17.3

%

14.1

%

13.2

%

Merchandise Inventory

22.1

%

18.5

%

14.5

%

Prepaid Expenses

1.9

%

2.1

%

1.1

%

Plant Assets, net

52.6

%

57.2

%

61.4

%

Total Assets

100

%

100

%

100

%

Liabilities and Equity

Accounts Payable

24.9

%

16.9

%

13.1

%

Long term notes payable secured by mortgage on plant assets

18.4

%

23.5

%

21.6

%

Common Stock, $10 par

33.1

%

38.4

%

45.7

%

Retained Earnings

23.6

%

21.2

%

19.6

%

Total Liabilities and Equity

100

%

100

%

100

%

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