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 $ 26,095 77,948 96,064 8,404 242,810 $ 451,321 31,748 $ 31,774 54,470 44,095 72,698 46,970 8,089 3,675 222,065 200,986 $ 389, 070 $ 327,500 $ 111,255 $ 65,095 $ 44,527 83,151 162,500 94, 415 $ 451,321 87,696 70,930 162,500 162,500 73,779 49,543 $ 389,070 $ 327,500 (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