Simon Companys year-end balance sheets follow.

At December 31	Current Yr				1 Yr Ago			2 Yrs Ago
Assets
Cash		$	29,554		$	34,899		$	37,080
Accounts receivable, net			87,405			62,306			48,470
Merchandise inventory			113,192			83,964			53,185
Prepaid expenses			9,420			9,439			3,958
Plant assets, net			271,571			250,032			224,507
Total assets		$	511,142		$	440,640		$	367,200
Liabilities and Equity
Accounts payable		$	131,093		$	75,213		$	49,440
Long-term notes payable secured by mortgages on plant assets			96,095			104,388			80,340
Common stock, $10 par value			162,500			162,500			162,500
Retained earnings			121,454			98,539			74,920
Total liabilities and equity		$	511,142		$	440,640		$	367,200

(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?