Simon Companys year-end balance sheets follow.

At December 31	2017			2016			2015
Assets
Cash	$	32,947		$	40,084		$	40,927
Accounts receivable, net		94,516			67,396			54,035
Merchandise inventory		124,962			91,785			57,553
Prepaid expenses		10,935			10,006			4,458
Plant assets, net		306,460			281,953			248,327
Total assets	$	569,820		$	491,224		$	405,300
Liabilities and Equity
Accounts payable	$	143,304		$	83,847		$	51,895
Long-term notes payable secured by mortgages on plant assets		110,340			110,722			90,467
Common stock, $10 par value		162,500			162,500			162,500
Retained earnings		153,676			134,155			100,438
Total liabilities and equity	$	569,820		$	491,224		$	405,300

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.