Simon Companys year-end balance sheets follow.

	At December 31			2015			2014			2013
	Assets
	Cash		$	32,004		$	37,043		$	38,204
	Accounts receivable, net			89,119			64,825			50,429
	Merchandise inventory			110,907			83,965			54,798
	Prepaid expenses			10,104			9,531			4,160
	Plant assets, net			289,667			263,085			238,309
	Total assets		$	531,801		$	458,449		$	385,900
	Liabilities and Equity
	Accounts payable		$	133,743		$	76,703		$	50,429
	Long-term notes payable secured by mortgages on plant assets			97,979			107,552			83,578
	Common stock, $10 par value			162,500			162,500			162,500
	Retained earnings			137,579			111,694			89,393
	Total liabilities and equity		$	531,801		$	458,449		$	385,900

(1)	Compute the current ratio for the year ended 2015, 2014, and 2013

(2.)

Compute the acid-test ratio for the year ended 2015, 2014, and 2013.