Simon Company's year-end balance sheets follow At December 31 Assets Cash Accounts receivable, net Merchandise inventory Prepaid expenses Plant assets, net 2015 2014 $ 26,164 $ 30,278 $31,221 78,108 55,127 41,203 98,206 70,725 44,782 8,173 7,948 3,575 201,019 232,815 218,220 Total assets $443,466 $382,298 $ Liabilities and Equity Accounts payable Long-term notes payable secured by $109,319 $ 63,962 $43,327 mortgages on plant assets Common stock, $10 par value Retained earnings 80,870 85,291 70,407 162,500 90,77770,545 45,566 162,500 Total liabilities and equity $443,466 $382,298 $ (1)Compute the current ratio for the year ended 2015, 2014, and 2013 Current Ratio Choose Numerator: Current assets | / Current liabilities | | Current ratio Choose Denominator: Current Ratio 2015 2014: 2013 0 to 1 0 to 1 0 to 1 (2)Compute the acid-test ratio for the year ended 2015, 2014, and 2013 Acid-Test Ratio Choose Denominator: Acid-Test Ratio Choose Numerator hort-term investments Current receivables Cash / Current liabilities Acid-test ratio 2015: 2014: 2013: 0 to 1 0 to 1 0 to 1