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 $ 25,997 77,653 97,634 8,543 239,789 $ 449,616 $ 31,318 $ 31,657 55,349 42,636 72,423 45,866 7,977 3,482 220,533 199,359 $ 387,600 $ 323,000 $ 114,193 $ 65,504 $ 41,783 87,064 162,500 85,859 $ 449,616 90,039 69, 242 162,500 162,500 69,557 49,475 $ 387,600 $ 323,000 (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. (2-6) Did the acid-test ratio improve or worsen over the three year period