Simon Companys year-end balance sheets follow.

At December 31	2017			2016			2015
Assets
Cash	$	27,960		$	33,350		$	34,392
Accounts receivable, net		84,344			58,945			47,245
Merchandise inventory		107,086			78,663			48,333
Prepaid expenses		9,004			8,492			3,860
Plant assets, net		255,174			237,419			217,070
Total assets	$	483,568		$	416,869		$	350,900
Liabilities and Equity
Accounts payable	$	119,204		$	70,451		$	46,319
Long-term notes payable secured by mortgages on plant assets		90,911			95,880			77,549
Common stock, $10 par value		162,500			162,500			162,500
Retained earnings		110,953			88,038			64,532
Total liabilities and equity	$	483,568		$	416,869		$	350,900

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.