Simon Company's year-end balance sheets follow. At December 31 Current Yr 1 Yr Ago 2 Yrs Ago Assets Cash $ 27,290 $ 32,216 $ 31,920 Accounts receivable, net 79,879 53,614 43,428 Merchandise inventory 101,417 73,768 46,718 Prepaid expenses 8,875 8,540 3,655 Plant assets, net 240,507 226,662 203,279 Total assets $ 457,968 $ 394,800 $ 329,000 Liabilities and Equity Accounts payable $ 117,455 $ 66,721 $ 43,428 Long-term notes payable secured by mortgages on plant assets 86,959 88,080 73,436 Common stock, $10 par value 163,500 163,500 163,500 Retained earnings 90,054 76,499 48,636 Total liabilities and equity $ 457,968 $ 394,800 $ 329,000 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