Simon Companys year-end balance sheets follow.

At December 31	Current Yr				1 Yr Ago			2 Yrs Ago
Assets
Cash		$	27,883		$	34,255		$	32,938
Accounts receivable, net			81,637			59,364			45,276
Merchandise inventory			104,716			76,907			48,706
Prepaid expenses			9,254			8,905			3,735
Plant assets, net			258,741			236,285			212,345
Total assets		$	482,231		$	415,716		$	343,000
Liabilities and Equity
Accounts payable		$	118,875		$	69,553		$	44,823
Long-term notes payable secured by mortgages on plant assets			92,473			93,702			74,287
Common stock, $10 par value			162,500			162,500			162,500
Retained earnings			108,383			89,961			61,390
Total liabilities and equity		$	482,231		$	415,716		$	343,000

(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?