A quick search on Wikipedia turned up that The Little Mermaid was released into theaters on November 17, 1989 and the Simpsons debuted on December 17, 1989. A little more digging gave:
That particular short aired on the Tracy Ullman Show March 6, 1988.
Ha! I guess the Little Mermaid ripped off the Simpsons! I can't imagine anyone on the Disney team taking something from Matt Groening though... the movie is so beautiful and elegant whereas the Simpsons is especially crude in its first year, both in art and story. Or maybe it was just one big coincidence and they happen to sound EXACTLY THE SAME while doing EXACTLY THE SAME THING.