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 Current Year 1 Year Ago 2 Years Ago $ 32,644 $ 37,776 $ 38,586 66,108 86,475 93,666 117,767 10,407 298,804 9,916 276,697 $ 476,972 $ 553,288 Accounts payable Long-term notes payable Common stock, $10 par value Retained earnings $ 135,013 102,978 162,500 152,797 $ 78,190 107,509 162,500 128,773 Total liabilities and equity $ 553,288 $ 476,972 For both the current year and one year ago, compute the following ratios: 49,411 56,442 4,330 237,131 $ 385,900 $51,958 84,431 163,500 86,011 $ 385,900