Simon Companys year-end balance sheets follow.

At December 31	2017			2016			2015
Assets
Cash	$	33,019		$	37,839		$	38,623
Accounts receivable, net		93,822			65,556			54,152
Merchandise inventory		117,963			89,253			57,112
Prepaid expenses		10,112			9,933			4,513
Plant assets, net		293,749			270,406			247,800
Total assets	$	548,665		$	472,987		$	402,200
Liabilities and Equity
Accounts payable	$	136,618		$	81,533		$	53,090
Long-term notes payable secured by mortgages on plant assets		106,243			106,611			88,886
Common stock, $10 par value		162,500			162,500			162,500
Retained earnings		143,304			122,343			97,724
Total liabilities and equity	$	548,665		$	472,987		$	402,200

1. Compute the current ratio for the year ended 2017, 2016, and 2015.

2. Compute the acid-test ratio for the year ended 2017, 2016, and 2015.

Acid-Test Ratio Choose Numerator: Choose Denominator: 2017 2016: 2015