Simon Companys year-end balance sheets follow.

At December 31	Current Yr				1 Yr Ago			2 Yrs Ago
Assets
Cash		$	33,719		$	40,608		$	40,227
Accounts receivable, net			100,689			69,671			55,295
Merchandise inventory			125,356			90,224			58,294
Prepaid expenses			10,639			10,346			4,654
Plant assets, net			306,874			286,804			260,430
Total assets		$	577,277		$	497,653		$	418,900
Liabilities and Equity
Accounts payable		$	143,742		$	84,103		$	54,742
Long-term notes payable secured by mortgages on plant assets			109,613			117,894			93,503
Common stock, $10 par value			162,500			162,500			162,500
Retained earnings			161,422			133,156			108,155
Total liabilities and equity		$	577,277		$	497,653		$	418,900

(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?