Simon Company's year-end balance sheets follow. A: December 31 Assets 2015 2014 2013 Accounts receivable, het Merchandise inventory Prepaid expenses Plant assets, net $ 38,382 $ 43,106 $ 45,805 111,244 77.745 59.887 134.38 104.768 149 1997 11.2 4041 h.786 312540 275 418 Total assets $637,792 $549.821 $ 449.200 $157,222 $ 91,991 $ 60,480 Liabilities and Equity Accounts payable Long-term notes payable secured by mortgages on plant assets Common stock 510 par value Retained earnings 118.706 162.500 199,364 128.988 162.500 166,342 97.288 162.500 128,932 Total liabilities and equity $637,792 $549.821 $ 449.200 (1) Compute the current ratio for the year ended 2015, 2014, and 2013 Current Ratio Choose Denominator: Choose Numerator: - Current Ratio Current ratio 2015: 2014: 2013: (2) Compute the test rate for the year ended 2015014, and 2013 Acid-Test Ratio Choose Numerator Choose Denominator: - Acid-Test Ratio Acid-test ratio 2015: 2014 2013: to 1 to 1