Simon Companys year-end balance sheets follow. At December 31 2017 2016 2015 Assets Cash $ 26,262 $ 30,391 $ 31,343 Accounts receivable, net 77,637 55,332 42,627 Merchandise inventory 98,570 70,278 44,508 Prepaid expenses 8,373 7,897 3,413 Plant assets, net 234,272 219,821 194,709 Total assets $ 445,114 $ 383,719 $ 316,600 Liabilities and Equity Accounts payable $ 107,508 $ 64,849 $ 41,791 Long-term notes payable secured by mortgages on plant assets 82,845 87,373 69,969 Common stock, $10 par value 162,500 162,500 162,500 Retained earnings 92,261 68,997 42,340 Total liabilities and equity $ 445,114 $ 383,719 $ 316,600 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.