Simon Companys year-end balance sheets follow.

At December 31	Current Yr				1 Yr Ago			2 Yrs Ago
Assets
Cash		$	25,836		$	31,106		$	31,779
Accounts receivable, net			75,629			53,906			41,525
Merchandise inventory			93,206			70,535			45,126
Prepaid expenses			8,403			8,086			3,602
Plant assets, net			234,821			213,863			198,968
Total assets		$	437,895		$	377,496		$	321,000
Liabilities and Equity
Accounts payable		$	107,945		$	62,521		$	41,948
Long-term notes payable secured by mortgages on plant assets			83,971			88,561			69,522
Common stock, $10 par value			162,500			162,500			162,500
Retained earnings			83,479			63,914			47,030
Total liabilities and equity		$	437,895		$	377,496		$	321,000

(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?