ControlControlSimon Company$$s year$-$end balance sheets follow.

At December $31$ Current Year $1$ Year Ago $2$ Years Ago

Assets

Cash $ $25,410$ $ $29,702$ $ $30,631$

Accounts receivable, net $89,80062,40051,700$

Merchandise inventory $114,00083,00055,000$

Prepaid expenses $8,1837,7973,403$

Plant assets, net $193,292188,381168,666$

Total assets $ $430,685$ $ $371,280$ $ $309,400$

Liabilities and Equity

Accounts payable $ $107,241$ $ $62,746$ $ $40,841$

Long$-$term notes payable $80,96985,39468,377$

Common stock, $$10$ par value $162,500162,500162,500$

Retained earnings $79,97560,64037,682$

Total liabilities and equity $ $430,685$ $ $371,280$ $ $309,400$

The company$$s income statements for the current year and one year ago follow. Assume that all sales are on credit:

For Year Ended December $31$ Current Year $1$ Year Ago

Sales $ $559,891$ $ $441,823$

Cost of goods sold $ $341,534$ $ $287,185$

Other operating expenses $173,566111,781$

Interest expense $9,51810,162$

Income tax expense $7,2796,627$

Total costs and expenses $531,897415,755$

Net income $ $27,994$ $ $26,068$

Earnings per share $ $1\mathrm{.}72$ $ $1\mathrm{.}60$

$(1-$a$)$ Compute days' sales uncollected.

$(1-$b$)$ For each ratio, determine if it improved or worsened in the current year.