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 $ 35,856 102,883 129,356 11,431 328,207 $ 607,733 $ 41,074 $ 43,222 72,614 58,212 96,923 63,248 10,782 4,900 302,515 271,418 $ 523,998 $ 441,000 $ 148, 299 $ 88,540 $ 59,376 115,396 162,500 181,538 $ 607,733 122,999 96,486 162,500 162,500 149,959 122,638 $ 523,908 $ 441,000 (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