Simon Companys year-end balance sheets follow.

At December 31	Current Yr				1 Yr Ago			2 Yrs Ago
Assets
Cash		$	32,016		$	38,557		$	40,574
Accounts receivable, net			92,791			67,475			54,098
Merchandise inventory			117,846			85,667			56,485
Prepaid expenses			10,310			9,724			4,376
Plant assets, net			295,157			271,094			246,267
Total assets		$	548,120		$	472,517		$	401,800
Liabilities and Equity
Accounts payable		$	133,752		$	79,057		$	52,507
Long-term notes payable secured by mortgages on plant assets			105,107			109,766			88,798
Common stock, $10 par value			162,500			162,500			162,500
Retained earnings			146,761			121,194			97,995
Total liabilities and equity		$	548,120		$	472,517		$	401,800

(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?