Simon Companys year-end balance sheets follow.

At December 31	Current Yr	1 Yr Ago	2 Yrs Ago
Assets
Cash		$	31,235		$	37,640		$	37,294
Accounts receivable, net			93,330			67,188			50,741
Merchandise inventory			114,997			88,784			55,676
Prepaid expenses			10,059			10,078			4,313
Plant assets, net			296,166			266,816			236,376
Total assets		$	545,787		$	470,506		$	384,400
Liabilities and Equity
Accounts payable		$	135,901		$	77,130		$	51,248
Long-term notes payable secured by mortgages on plant assets			103,634			108,216			86,651
Common stock, $10 par value			162,500			162,500			162,500
Retained earnings			143,752			122,660			84,001
Total liabilities and equity		$	545,787		$	470,506		$	384,400

(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?