Simon Companys year-end balance sheets follow.

At December 31	Current Yr				1 Yr Ago			2 Yrs Ago
Assets
Cash		$	33,488		$	37,610		$	39,576
Accounts receivable, net			96,108			69,175			54,368
Merchandise inventory			118,444			90,522			57,340
Prepaid expenses			10,467			10,275			4,531
Plant assets, net			297,961			272,132			247,985
Total assets		$	556,468		$	479,714		$	403,800
Liabilities and Equity
Accounts payable		$	139,946		$	81,882		$	52,236
Long-term notes payable secured by mortgages on plant assets			107,754			109,231			88,347
Common stock, $10 par value			162,500			162,500			162,500
Retained earnings			146,268			126,101			100,717
Total liabilities and equity		$	556,468		$	479,714		$	403,800

(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?