Simon Company$$s year$-$end balance sheets follow. At December $31$ Current Year $1$ Year Ago $2$ Years Ago Assets Cash $ $34,288$ $ $40,080$ $ $41,333$ Accounts receivable, net $89,10062,20051,200$ Merchandise inventory $110,50084,50050,000$ Prepaid expenses $11,04210,5214,593$ Plant assets, net $336,230303,699270,374$ Total assets $ $581,160$ $ $501,000$ $ $417,500$ Liabilities and Equity Accounts payable $ $144,709$ $ $84,669$ $ $55,110$ Long$-$term notes payable $109,258115,23092,268$ Common stock, $$10$ par value $162,500162,500162,500$ Retained earnings $164,693138,601107,622$ Total liabilities and equity $ $581,160$ $ $501,000$ $ $417,500$ 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 $ $755,508$ $ $596,190$ Cost of goods sold $ $460,860$ $ $387,524$ Other operating expenses $234,207150,836$ Interest expense $12,84413,712$ Income tax expense $9,8228,943$ Total costs and expenses $717,733561,015$ Net income $ $37,775$ $ $35,175$ Earnings per share $ $2\mathrm{.}32$ $ $2\mathrm{.}16(1-$a$)$ Compute days' sales uncollected. $(1-$b$)$ For each ratio, determine if it improved or worsened in the current year.