Simon Companys year-end balance sheets follow.

At December 31	Current Yr				1 Yr Ago			2 Yrs Ago
Assets
Cash		$	32,113		$	39,859		$	40,299
Accounts receivable, net			95,952			67,722			52,166
Merchandise inventory			120,641			90,384			57,241
Prepaid expenses			10,448			10,260			4,391
Plant assets, net			301,967			275,500			241,103
Total assets		$	561,121		$	483,725		$	395,200
Liabilities and Equity
Accounts payable		$	139,719		$	83,385		$	51,123
Long-term notes payable secured by mortgages on plant assets			107,601			110,144			88,213
Common stock, $10 par value			162,500			162,500			162,500
Retained earnings			151,301			127,696			93,364
Total liabilities and equity		$	561,121		$	483,725		$	395,200

(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?