Simon Companys year-end balance sheets follow.

	At December 31			2015			2014			2013
	Assets
	Cash		$	33,449		$	39,099		$	38,759
	Accounts receivable, net			94,066			68,423			52,712
	Merchandise inventory			121,890			91,311			56,705
	Prepaid expenses			10,665			9,959			4,436
	Plant assets, net			301,247			275,102			238,888
	Total assets		$	561,317		$	483,894		$	391,500
	Liabilities and Equity
	Accounts payable		$	138,370		$	83,414		$	51,161
	Long-term notes payable secured by mortgages on plant assets			107,638			112,409			88,252
	Common stock, $10 par value			162,500			162,500			162,500
	Retained earnings			152,809			125,571			89,587
	Total liabilities and equity		$	561,317		$	483,894		$	391,500

Current Ratio
	Choose Numerator:	/	Choose Denominator:	=	Current Ratio
		/		=	Current ratio
2015:		/		=		to 1
2014:		/		=		to 1
2013:		/		=		to 1

Acid-Test Ratio
	Choose Numerator:					/	Choose Denominator:	=	Acid-Test Ratio
		+		+		/		=	Acid-test ratio
2015:		+		+		/		=		to 1
2014:		+		+		/		=		to 1
2013:		+		+		/		=		to 1