Simon Company's year-end balance sheets follow. 1 Yr Ago 2 Yrs Ago At December 31 Current Yr Assets Cash $ $ 36,106 105,692 134,203 11,627 41,782 $ 76,073 95,646 10,857 303,196 44,411 60,992 Accounts receivable, net Merchandise inventory Prepaid expenses Plant assets, net 62,427 4,836 275,934 324,335 527,554 $ 448,600 Total assets 611,963 Liabilities and Equity Accounts pay a ble Long-term notes payable secured by mortgages on Common stock, $10 par value Retained earnings $150,855 90,940 $ 60,400 plant assets 112,748 162,500 185,860 120,124 162,500 153,990 97,158 162,500 128,542 527,554 $ 448,600 Total liabilities and equity 611,963 (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