Simon Company's year-end balance sheets follow. 2015 2014 2013 At December 31 Assets Cash Accounts receivable, net Merchandise inventory Prepaid expenses Plant assets, net $ 27,135 $ 31,718 $32,716 80,250 57,206 44,502 101,908 75,593 45,978 9,095 8,666 3,598 207,006 250,909 231,383 Total assets $469,297 $404,566 $ $333,800 $113,349 $ 66,321 $43,621 Liabilities and Equity Accounts payable Long-term notes payable secured by mortgages on plant assets Common stock, $10 par value Retained earnings 87,346 93,981 73,032 162,500 162,500 162,500 106,102 81,764 54,647 Total liabilities and equity $469,297 $404,566 $333,800 (1) Compute the current ratio for the year ended 2015, 2014, and 2013. Choose Numerator: Current Ratio Choose Denominator: = = 2015: 2014: 2013: 1 1 1 Current Ratio Current ratio to 1 to 1 to 1 = (2)Compute the acid-test ratio for the year ended 2015, 2014, and 2013. Acid-Test Ratio Choose Numerator: Choose Denominator: + + 1 1 Acid-Test Ratio Acid-test ratio to 1 to 1 to 1 + = 2015: 2014: 2013: + + + + + / =