Simon Companys year-end balance sheets follow.

At December 31	Current Yr				1 Yr Ago			2 Yrs Ago
Assets
Cash		$	28,281		$	34,049		$	33,088
Accounts receivable, net			80,327			59,587			43,672
Merchandise inventory			100,997			74,917			48,419
Prepaid expenses			9,198			8,938			3,676
Plant assets, net			260,535			235,731			208,745
Total assets		$	479,338		$	413,222		$	337,600
Liabilities and Equity
Accounts payable		$	120,549		$	71,930		$	43,672
Long-term notes payable secured by mortgages on plant assets			88,313			95,041			75,356
Common stock, $10 par value			162,500			162,500			162,500
Retained earnings			107,976			83,751			56,072
Total liabilities and equity		$	479,338		$	413,222		$	337,600

(1-a) Compute the current ratio for each of the three years. (1-b) Did the current ratio improve or worsen over the three year period? (2-a) Compute the acid-test ratio for each of the three years. (2-b) Did the acid-test ratio improve or worsen over the three year period?