Simon Company's year-end balance sheets follow. At December 31Current Yr1 Yr Ago2 Yrs Ago Assets Cash $36,481 $42,217 $43,976 Accounts receivable, net 102,562 72,387 59,807 Merchandise inventory 132,940 100,585 62,446 Prepaid expenses 11,983 11,194 5,033 Plant assets, net 334,360 306,657 272,938 Total assets $618,326 $533,040 $444,200 Liabilities and Equity Accounts payable $157,042 $88,282 $59,807 Long-term notes payable secured by mortgages on plant assets 113,920 123,825 101,113 Common stock, $10 par value 163,500 163,500 163,500 Retained earnings 183,864 157,433 119,780 Total liabilities and equity $618,326 $533,040 $444,200 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