Simon Company's year-end balance sheets follow. Current Yr 1 Yr Ago 2 Yrs Ago At December 31 Assets Cash Accounts receivable, net Merchandise inventory Prepaid expenses Plant assets, net Total assets Liabilities and Equity Accounts payable Long-term notes payable secured by mortgages on plant assets Common stock, $10 par value Retained earnings Total liabilities and equity $ 34,173 89,900 115,000 11,005 323,397 $573,475 $ 39,946 $ 40,786 62,100 50,300 85,000 52,000 10,486 4,532 296,843 260, 282 $ 494,375 $ 407,900 $144,223 $ 84,385 $ 54,381 108,891 162,500 157,861 $573,475 114,843 91,047 162,500 162,500 132,647 99,972 $ 494,375 $ 407,900 The company's income statements for the Current Year and 1 Year Ago, follow. Assume that all sales are on credit: For Year Ended December 31 Sales Cost of goods sold Other operating expenses Interest expense Income tax expense Total costs and expenses Current Yr $ 745,518 $ 454,766 231, 111 12,674 9,692 708,243 $ 37,275 1 Yr Ago $ 588,306 $ 382,399 148, 841 13,531 8,825 553,596 $ 34,710 Net income Earnings per share $ 2.29 $ 2.14 Required 4A Required 4B Required 4B For each ratio, determine Improved or worsened in the current year. Days' sales in inventory