Simon Companys year-end balance sheets follow.

At December 31	Current Yr				1 Yr Ago			2 Yrs Ago
Assets
Cash		$	33,341		$	37,062		$	40,584
Accounts receivable, net			93,789			68,870			53,587
Merchandise inventory			119,113			90,123			55,951
Prepaid expenses			10,737			9,929			4,466
Plant assets, net			297,036			271,616			243,412
Total assets		$	554,016		$	477,600		$	398,000
Liabilities and Equity
Accounts payable		$	137,950		$	83,136		$	51,485
Long-term notes payable secured by mortgages on plant assets			104,155			107,651			87,078
Common stock, $10 par value			162,500			162,500			162,500
Retained earnings			149,411			124,313			96,937
Total liabilities and equity		$	554,016		$	477,600		$	398,000

(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?