Simon Company's year-end balance sheets follow.

At December 31	Current Year	1 Year Ago	2 Years Ago
Assets
Cash	$ 33,862	$ 38,418	$ 38,841
Accounts receivable, net	96,219	66,552	52,312
Merchandise inventory	118,557	87,046	57,963
Prepaid expenses	10,691	10,085	4,316
Plant assets, net	303,353	282,970	242,868
Total assets	$ 562,682	$ 485,071	$ 396,300
Liabilities and Equity
Accounts payable	$ 142,910	$ 81,977	$ 51,265
Long-term notes payable	106,842	113,798	90,210
Common stock, $10 par value	162,500	162,500	162,500
Retained earnings	150,430	126,796	92,325
Total liabilities and equity	$ 562,682	$ 485,071	$ 396,300

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 years?

(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 years?