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

$\backslash$table$[[$At December $31,$Current Year,$1,$Year Ago,$2$ Years Ago$],[$Assets$,,,,],[$Cash$,$$$28,569,$$$33,394,$$$35,141,],[$Accounts receivable, net,$89,500,62,600,50,500,],[$Merchandise inventory,$110,500,83,500,58,000,],[$Prepaid expenses,$9,200,8,766,3,905,],[$Plant assets, net,$256,330,237,687,214,654,],[$Total assets,$$494,099,$$$425,947,$$$362,200,],[$Liabilities and Equity,,,,$],[$Accounts payable,$$120,570,$$$70,545,$$$46,854,],[$Long$-$term notes payable,$91,033,96,008,78,445,],[$Common stock, $$10$ par value,$162,500,162,500,162,500,],[$Retained earnings,$119,996,96,894,74,401,],[$Total liabilities and equity,$$494,099,$$$425,947,$$$362,200,]]$

The company$$ s income statements for the current year and one year ago follow. Assume that all sales are on credit:

$(4-$a$)$ Compute days' sales in inventory.

$(4-$b$)$ For each ratio, determine if it improved or worsened in the current year.