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

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

Assets

Cash $ $23,538$ $ $27,513$ $ $29,251$

Accounts receivable, net $89,70062,40051,700$

Merchandise inventory $110,50084,00053,000$

Prepaid expenses $7,5807,2223,250$

Plant assets, net $179,965173,419167,399$

Total assets $ $411,283$ $ $354,554$ $ $304,600$

Liabilities and Equity

Accounts payable $ $99,337$ $ $58,122$ $ $39,001$

Long$-$term notes payable $75,00279,10165,297$

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

Retained earnings $74,44454,83137,802$

Total liabilities and equity $ $411,283$ $ $354,554$ $ $304,600$

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 $ $534,668$ $ $421,919$

Cost of goods sold $ $326,147$ $ $274,247$

Other operating expenses $165,747106,746$

Interest expense $9,0899,704$

Income tax expense $6,9516,329$

Total costs and expenses $507,934397,026$

Net income $ $26,734$ $ $24,893$

Earnings per share $ $1\mathrm{.}65$ $ $1\mathrm{.}53$

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

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