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

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

Assets

Cash $ $27,958$ $ $32,680$ $ $33,041$

Accounts receivable, net $89,50062,90051,500$

Merchandise inventory $113,00083,50059,000$

Prepaid expenses $9,0038,5793,671$

Plant assets, net $225,111212,834179,988$

Total assets $ $464,572$ $ $400,493$ $ $327,200$

Liabilities and Equity

Accounts payable $ $117,992$ $ $69,037$ $ $44,054$

Long$-$term notes payable $89,08693,95673,757$

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

Retained earnings $94,99475,00046,889$

Total liabilities and equity $ $464,572$ $ $400,493$ $ $327,200$

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 $ $603,944$ $ $476,587$

Cost of goods sold $ $368,406$ $ $309,782$

Other operating expenses $187,223120,577$

Interest expense $10,26710,962$

Income tax expense $7,8517,149$

Total costs and expenses $573,747448,470$

Net income $ $30,197$ $ $28,117$

Earnings per share $ $1\mathrm{.}86$ $ $1\mathrm{.}73$

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

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