$320$ points

Simon Company's year$-$end balance sheets follow.

$\backslash$table$[[\backslash$table$[[$At December $31],[$Assets$]],$Current $Yr,1$ Yr Ago,$2$ Yrs Ago$],[,,,,,],[$Cash$,$$$,35,755,$$$,42,208,$$$,42,674],[$Accounts receivable, net,,$103,629,,71,692,,58,622],[$Merchandise inventory $.,,127,713,,96,649,,63,063],[$Prepaid expenses,,$11,628,,10,645,,4,837],[$Plant assets, net,,$321,291,,296,061,,266,204],[$Total assets,$$,600,016,$$$,517,255,$$$,435,400],[$Liabilities and Equity,,,,,,$],[$Accounts payable,$$,153,886,$$$,90,039,$$$,56,898],[\backslash$table$[[$Long$-$term notes payable secured by$],[$mortgages on plant assets$]],,113,931,,121,348,,94,299],[$Common stock, $$10$ par value,,$162,500,,162,500,,162,500],[$Retained earnings,,$169,699,,143,368,,121,703],[$Total liabilities and equity,$$,600,016,$$$,517,255,$$$,435,400]]$

$(1-$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?