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

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

Assets

Cash $ $29,780$ $ $34,810$ $ $35,897$

Accounts receivable, net $89,40062,60051,200$

Merchandise inventory $111,50082,50059,000$

Prepaid expenses $9,5909,1383,989$

Plant assets, net $264,469246,072212,514$

Total assets $ $504,739$ $ $435,120$ $ $362,600$

Liabilities and Equity

Accounts payable $ $125,680$ $ $73,535$ $ $47,863$

Long$-$term notes payable $94,891100,07880,135$

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

Retained earnings $121,66899,00772,102$

Total liabilities and equity $ $504,739$ $ $435,120$ $ $362,600$

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 $ $656,161$ $ $517,793$

Cost of goods sold $ $400,258$ $ $336,565$

Other operating expenses $203,410131,002$

Interest expense $11,15511,909$

Income tax expense $8,5307,767$

Total costs and expenses $623,353487,243$

Net income $ $32,808$ $ $30,550$

Earnings per share $ $2\mathrm{.}02$ $ $1\mathrm{.}88$

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

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