Simon Companys year-end balance sheets follow.

At December 31	2017			2016			2015
Assets
Cash	$	27,923		$	33,985		$	32,679
Accounts receivable, net		85,935			58,886			45,369
Merchandise inventory		105,949			76,257			47,839
Prepaid expenses		9,270			8,833			3,743
Plant assets, net		258,832			242,650			210,670
Total assets	$	487,909		$	420,611		$	340,300
Liabilities and Equity
Accounts payable	$	119,060		$	71,083		$	46,267
Long-term notes payable secured by mortgages on plant assets		92,644			93,838			75,206
Common stock, $10 par value		162,500			162,500			162,500
Retained earnings		113,705			93,190			56,327
Total liabilities and equity	$	487,909		$	420,611		$	340,300

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.