Simon Companys year-end balance sheets follow.

At December 31	Current Yr					1 Yr Ago			2 Yrs Ago
Assets
Cash		$	25,599			$	29,923		$	30,858
Accounts receivable, net			89,000				62,700			50,300
Merchandise inventory			110,500				83,500			50,000
Prepaid expenses			8,244				7,855			3,429
Plant assets, net			200,543				190,062			177,113
Total assets		$	433,886			$	374,040		$	311,700
Liabilities and Equity
Accounts payable		$	108,038			$	63,213		$	41,144
Long-term notes payable secured by mortgages on plant assets			81,571				86,029			68,886
Common stock, $10 par value			162,500				162,500			162,500
Retained earnings			81,777				62,298			39,170
Total liabilities and equity		$	433,886			$	374,040		$	311,700

The companys income statements for the Current Year and 1 Year Ago, follow. Assume that all sales are on credit:

For Year Ended December 31	Current Yr						1 Yr Ago
Sales				$	564,052					$	445,108
Cost of goods sold	$	344,072					$	289,320
Other operating expenses		174,856						112,612
Interest expense		9,589						10,237
Income tax expense		7,333						6,677
Total costs and expenses					535,850						418,846
Net income				$	28,202					$	26,262
Earnings per share				$	1.74					$	1.62

(1-a) Compute days' sales uncollected. (1-b) For each ratio, determine if it improved or worsened in the current year.

(2-a) Compute accounts receivable turnover. (2-b) For each ratio, determine if it improved or worsened in the current year.

(3-a) Compute inventory turnover. (3-b) For each ratio, determine if it improved or worsened in the current year.

(4-a) Compute days' sales in inventory. (4-b) For each ratio, determine if it improved or worsened in the current year.