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

At December $31$ Current Yr $1$ Yr Ago $2$ Yrs Ago

Assets

Cash $ $34,905$ $ $42,037$ $ $41,651$

Accounts receivable, net $103,20973,56554,968$

Merchandise inventory $125,91197,21162,789$

Prepaid expenses $11,24110,9274,628$

Plant assets, net $322,320291,420265,264$

Total assets $ $597,586$ $ $515,160$ $ $429,300$

Liabilities and Equity

Accounts payable $ $148,799$ $ $87,062$ $ $57,801$

Long$-$term notes payable secured by

mortgages on plant assets $115,717122,04194,875$

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

Retained earnings $170,570143,557114,124$

Total liabilities and equity $ $597,586$ $ $515,160$ $ $429,300$

$(1-$a$)$ Compute the current ratio for each of the three years.

$(1-$b$)$ Did the current ratio improve or worsen over the three year period?

$(2-$a$)$ Compute the acid$-$test ratio for each of the three years.

$(2-$b$)$ Did the acid$-$test ratio improve or worsen over the three year period?