Simon Companys year-end balance sheets follow.

At December 31	Current Yr				1 Yr Ago			2 Yrs Ago
Assets
Cash		$	35,810		$	41,449		$	43,603
Accounts receivable, net			100,737			73,971			58,138
Merchandise inventory			124,099			94,901			62,542
Prepaid expenses			11,532			10,557			4,655
Plant assets, net			322,876			292,100			262,862
Total assets		$	595,054		$	512,978		$	431,800
Liabilities and Equity
Accounts payable		$	151,132		$	87,560		$	56,428
Long-term notes payable secured by mortgages on plant assets			112,989			120,345			95,428
Common stock, $10 par value			162,500			162,500			162,500
Retained earnings			168,433			142,573			117,444
Total liabilities and equity		$	595,054		$	512,978		$	431,800

(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?