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

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

Assets

Cash $ $35,041$ $ $40,960$ $ $41,412$

Accounts receivable, net $89,90062,80051,200$

Merchandise inventory $112,50084,50053,000$

Prepaid expenses $11,28510,7524,601$

Plant assets, net $333,550302,950259,887$

Total assets $ $582,276$ $ $501,962$ $ $410,100$

Liabilities and Equity

Accounts payable $ $147,886$ $ $86,528$ $ $55,216$

Long$-$term notes payable $111,657117,76092,445$

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

Retained earnings $160,233135,17499,939$

Total liabilities and equity $ $582,276$ $ $501,962$ $ $410,100$

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 $ $756,959$ $ $597,335$

Cost of goods sold $ $461,745$ $ $388,268$

Other operating expenses $234,657151,126$

Interest expense $12,86813,739$

Income tax expense $9,8408,960$

Total costs and expenses $719,110562,093$

Net income $ $37,849$ $ $35,242$

Earnings per share $ $2\mathrm{.}33$ $ $2\mathrm{.}17$

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

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