Simon Companys year-end balance sheets follow.

At December 31	Current Year	1 Year Ago	2 Years Ago
Assets
Cash	$ 27,977	$ 32,703	$ 34,413
Accounts receivable, net	89,500	62,200	51,600
Merchandise inventory	110,500	84,000	57,000
Prepaid expenses	9,010	8,584	3,824
Plant assets, net	246,880	229,640	207,863
Total assets	$ 483,867	$ 417,127	$ 354,700
Liabilities and Equity
Accounts payable	$ 118,073	$ 69,085	$ 45,884
Long-term notes payable	89,148	94,020	76,821
Common stock, $10 par value	162,500	162,500	162,500
Retained earnings	114,146	91,522	69,495
Total liabilities and equity	$ 483,867	$ 417,127	$ 354,700

The company’s income statements for the current year and one year ago follow. Assume that all sales are on credit:

For Year Ended December 31	Current Year		1 Year Ago
Sales		$ 629,027		$ 496,381
Cost of goods sold	$ 383,706		$ 322,648
Other operating expenses	194,998		125,584
Interest expense	10,693		11,417
Income tax expense	8,177		7,446
Total costs and expenses		597,574		467,095
Net income		$ 31,453		$ 29,286
Earnings per share		$ 1.94		$ 1.80

(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.