Simon Company's year-end balance sheets follow.

At December 31	Current Year	1 Year Ago	2 Years Ago
Assets
Cash	$ 33,068	$ 38,653	$ 41,074
Accounts receivable, net	96,819	71,094	52,638
Merchandise inventory	121,731	90,298	55,482
Prepaid expenses	10,649	10,457	4,431
Plant assets, net	309,644	282,525	249,175
Total assets	$ 571,911	$ 493,027	$ 402,800
Liabilities and Equity
Accounts payable	$ 139,558	$ 81,655	$ 54,233
Long-term notes payable	104,294	111,128	88,129
Common stock, $10 par value	162,500	162,500	163,500
Retained earnings	165,559	137,744	96,938
Total liabilities and equity	$ 571,911	$ 493,027	$ 402,800

For both the current year and one year ago, compute the following ratios:

(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?