Simon Companys year-end balance sheets follow.

At December 31	Current Yr				1 Yr Ago			2 Yrs Ago
Assets
Cash		$	28,148		$	32,903		$	33,246
Accounts receivable, net			82,399			57,004			46,612
Merchandise inventory			105,652			74,566			49,160
Prepaid expenses			8,883			8,551			3,808
Plant assets, net			252,010			238,262			213,374
Total assets		$	477,092		$	411,286		$	346,200
Liabilities and Equity
Accounts payable		$	121,172		$	68,117		$	45,698
Long-term notes payable secured by mortgages on plant assets			89,693			94,596			74,980
Common stock, $10 par value			162,500			162,500			162,500
Retained earnings			103,727			86,073			63,022
Total liabilities and equity		$	477,092		$	411,286		$	346,200

(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?