Simon Company's year-end balance sheets follow. At December 31 Assets Cash Accounts receivable, net Merchandise inventory Prepaid expenses Plant assets, net Total assets Liabilities and Equity Accounts payable Current Year 1 Year Ago 2 Years Ago $ 36,708 64,239 $ 31,404 95,710 116,797 10,634 294,186 $ 548,731 103,161 162,500 149,169 $ 133,901 Long-term notes payable Common stock, $10 par value Retained earnings Total liabilities and equity 88,388 9,835 273,874 $ 473,044 $ 81,543 105,536 162,500 123,465 $ 548,731 $ 473,044 For both the current year and one year ago, compute the following ratios: $ 39,026 52,550 57,085 4,422 237,217 $ 390,300 $ 49,974 85,394 163,500 91,432 $ 390,300