Simon Company's year-end balance sheets follow.

At December 31	Current Year	1 Year Ago	2 Years Ago
Assets
Cash	$ 34,335	$ 41,363	$ 42,233
Accounts receivable, net	101,543	70,951	58,034
Merchandise inventory	128,948	94,704	63,049
Prepaid expenses	11,057	10,535	4,836
Plant assets, net	317,936	294,360	267,148
Total assets	$ 593,819	$ 511,913	$ 435,300
Liabilities and Equity
Accounts payable	$ 149,340	$ 88,244	$ 58,609
Long-term notes payable	112,754	114,208	96,201
Common stock, $10 par value	163,500	162,500	163,500
Retained earnings	168,225	146,961	116,990
Total liabilities and equity	$ 593,819	$ 511,913	$ 435,300

For both the current year and one year ago, compute the following ratios:

(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?