Simon Companys year-end balance sheets follow.

At December 31	Current Yr				1 Yr Ago			2 Yrs Ago
Assets
Cash		$	35,172		$	40,282		$	42,402
Accounts receivable, net			106,058			73,401			55,970
Merchandise inventory			133,347			97,954			60,819
Prepaid expenses			11,327			11,119			4,853
Plant assets, net			316,252			296,344			264,256
Total assets		$	602,156		$	519,100		$	428,300
Liabilities and Equity
Accounts payable		$	145,439		$	86,851		$	56,536
Long-term notes payable secured by mortgages on plant assets			116,601			117,005			94,654
Common stock, $10 par value			162,500			162,500			162,500
Retained earnings			177,616			152,744			114,610
Total liabilities and equity		$	602,156		$	519,100		$	428,300

(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?