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

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

Assets

Cash $ $26,887$ $ $31,736$ $ $32,417$

Accounts receivable, net $78,69052,84343,222$

Merchandise inventory $94,13572,67846,036$

Prepaid expenses $8,2348,0073,673$

Plant assets, net $238,828219,886198,852$

Total assets $ $446,774$ $ $385,150$ $ $324,200$

Liabilities and Equity

Accounts payable $ $110,134$ $ $63,138$ $ $42,366$

Long$-$term notes payable $85,67388,58573,798$

Common stock, $$10$ par value $163,500163,500163,500$

Retained earnings $87,46769,92744,536$

Total liabilities and equity $ $446,774$ $ $385,150$ $ $324,200$

For both the current year and one year ago, compute the following ratios:

Exercise $17-7($Algo$)$ Analyzing liquidity LO P$3$

$(1-$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?

Please make tables for $1$A and $2$A