Simon Companys year-end balance sheets follow.

At December 31	2017			2016			2015
Assets
Cash	$	35,465		$	41,049		$	43,196
Accounts receivable, net		101,781			69,702			56,454
Merchandise inventory		127,970			93,046			61,957
Prepaid expenses		10,973			10,669			4,704
Plant assets, net		313,128			293,566			265,689
Total assets	$	589,317		$	508,032		$	432,000
Liabilities and Equity
Accounts payable	$	151,142		$	86,716		$	56,454
Long-term notes payable secured by mortgages on plant assets		108,576			120,353			93,563
Common stock, $10 par value		162,500			162,500			162,500
Retained earnings		167,099			138,463			119,483
Total liabilities and equity	$	589,317		$	508,032		$	432,000

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.