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Simon Companys year-end balance sheets follow. At December 31 Current Yr 1 Yr Ago 2 Yrs Ago Assets Cash $ 24,803 $ 28,992 $ 29,898

Simon Companys year-end balance sheets follow.

At December 31 Current Yr 1 Yr Ago 2 Yrs Ago
Assets
Cash $ 24,803 $ 28,992 $ 29,898
Accounts receivable, net 89,800 62,500 50,600
Merchandise inventory 110,500 84,000 59,000
Prepaid expenses 7,987 7,610 3,322
Plant assets, net 187,294 179,298 159,180
Total assets $ 420,384 $ 362,400 $ 302,000
Liabilities and Equity
Accounts payable $ 104,676 $ 61,246 $ 39,864
Long-term notes payable secured by mortgages on plant assets 79,032 83,352 66,742
Common stock, $10 par value 162,500 162,500 162,500
Retained earnings 74,176 55,302 32,894
Total liabilities and equity $ 420,384 $ 362,400 $ 302,000

The companys income statements for the Current Year and 1 Year Ago, follow. Assume that all sales are on credit:

For Year Ended December 31 Current Yr 1 Yr Ago
Sales $ 546,499 $ 431,256
Cost of goods sold $ 333,364 $ 280,316
Other operating expenses 169,415 109,108
Interest expense 9,290 9,919
Income tax expense 7,104 6,469
Total costs and expenses 519,173 405,812
Net income $ 27,326 $ 25,444
Earnings per share $ 1.68 $ 1.57

(1-a) Compute days' sales uncollected. (1-b) For each ratio, determine if it improved or worsened in the current year.

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