Simon Companys year-end balance sheets follow.

At December 31	Current Yr				1 Yr Ago			2 Yrs Ago
Assets
Cash		$	34,812		$	42,370		$	42,388
Accounts receivable, net			101,936			75,616			58,265
Merchandise inventory			130,781			98,951			61,425
Prepaid expenses			11,789			10,682			4,904
Plant assets, net			328,966			296,764			274,418
Total assets		$	608,284		$	524,383		$	441,400
Liabilities and Equity
Accounts payable		$	156,007		$	88,621		$	60,013
Long-term notes payable secured by mortgages on plant assets			116,645			118,196			99,500
Common stock, $10 par value			162,500			162,500			162,500
Retained earnings			173,132			155,066			119,387
Total liabilities and equity		$	608,284		$	524,383		$	441,400

(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?