Simon Companys year-end balance sheets follow.

At December 31	Current Yr				1 Yr Ago			2 Yrs Ago
Assets
Cash		$	33,410		$	39,850		$	40,265
Accounts receivable, net			95,844			69,738			54,794
Merchandise inventory			122,991			90,311			60,731
Prepaid expenses			10,979			10,356			4,520
Plant assets, net			314,604			287,873			258,990
Total assets		$	577,828		$	498,128		$	419,300
Liabilities and Equity
Accounts payable		$	148,196		$	85,025		$	53,687
Long-term notes payable secured by mortgages on plant assets			107,545			112,278			92,665
Common stock, $10 par value			162,500			162,500			162,500
Retained earnings			159,587			138,325			110,448
Total liabilities and equity		$	577,828		$	498,128		$	419,300

(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?