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 $ 32,663 94,666 119,025 11,055 307,492 $ 564,901 $ 38,569 $ 38,616 68,860 50,968 88,290 57,067 10,022 4,204 281,243 243,145 $ 486,984 $ 394,000 $ 143,474 $ 83,946 $ 52,528 103,015 162,500 155,912 $ 564,901 108,646 84,462 162,500 162,500 131,892 94,510 $ 486,984 $ 394,000 (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