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Simon Company's year$-$end balance sheets follow.

$\backslash$table$[[$At December $31,$Current Year,$1,$Year Ago,$2$ Years Ago$],[$Assets$,,,,],[$Cash$,$$$34,348,$$$40,150,$$$42,685,],[$Accounts receivable, net,$89,400,62,800,50,800,],[$Merchandise inventory,$111,500,84,500,55,000,],[$Prepaid expenses,$11,061,10,539,4,743,],[$Plant assets, net,$353,873,319,409,291,272,],[$Total assets,$$600,182,$$$517,398,$$$444,500,],[$Liabilities and Equity,,,,$],[$Accounts payable,$$144,962,$$$84,817,$$$56,914,],[$Long$-$term notes payable,$109,449,115,431,95,287,],[$Common stock, $$10$ par value,$162,500,162,500,162,500,],[$Retained earnings,$183,271,154,650,129,799,],[$Total liabilities and equity,$$600,182,$$$517,398,$$$444,500,]]$

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

$\backslash$table$[[$For Year Ended December $31,$Current Year,$1$ Year Ago$],[$Sales$,,$$$780,237,,$$ $615,704],[$Cost of goods sold,$ $475,945,,$$ $400,208,],[$Other operating expenses,$241,873,,155,773,],[$Interest expense,$13,264,,14,161,],[$Income tax expense,$10,143,,9,236,],[$Total costs and expenses,,$741,225,,579,378],[$Net income,,$$39,012,,$$ $36,326],[$Earnings per share,,$$2.$

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

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