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

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

Assets

Cash $ $31,361$ $ $38,154$ $ $39,362$

Accounts receivable, net $90,89466,11653,533$

Merchandise inventory $115,44884,77255,895$

Prepaid expenses $10,20210,0164,286$

Plant assets, net $294,485268,520244,524$

Total assets $ $542,390$ $ $467,578$ $ $397,600$

Liabilities and Equity

Accounts payable $ $132,354$ $ $78,230$ $ $51,958$

Long$-$term notes payable $104,009105,39286,991$

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

Retained earnings $142,527120,45695,151$

Total liabilities and equity $ $542,390$ $ $467,578$ $ $397,600$

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