2. three answers please help

Comparative financial statements for Weller Corporation, a merchandising company, for the year ending December 31 appear below. The company did not issue any new common stock during the year. A total of 500,000 shares of common stock were outstanding. The interest rate on the bond payable was 10%, the income tax rate was 40%, and the dividend per share of common stock was $0.75 last year and $0,40 this year. The market value of the company's common stock at the end of the year was $20. All of the company's sales are on account Weller Corporation Comparative Balance Sheet (dollars in thousands) This Year Last Year Assets Current assets: Cash $ 1,100 $ 1,270 Accounts receivable, net 10,800 7,900 Inventory 13,400 11,600 Prepaid expenses 700 670 Total current assets 26,000 21.440 Property and equipment: Land 9,500 9,500 Buildings and equipment, net 42,620 39,085 Total property and equipment 52, 120 48,585 Total assets $78,120 $70,025 Liabilities and Stockholders' Equity Current liabilities: Accounts payable $19,000 $18,600 Accrued liabilities 920 710 Notes payable, short term 150 150 Total current liabilities 20,070 19,460 Long-term liabilities: Bonds payable 8.000 8,000 Total liabilities 28,070 27,460 Stockholders' equity: Common stock 500 500 Additional paid-in capital 4,000 4,000 Total paid-in capital 4,500 4,500 Retained earnings 45,550 38,065 Total stockholders' equity 52,050 42,565 Total liabilities and stockholders' equity $78, 120 $70,025 Weller Corporation Comparative Income Statement and Reconciliation (dollars in thousands) This Year Last Year Sales $67,000 $64,000 Cost of goods sold 36,000 34,000 Gross margin 31,000 30,000 Selling and administrative expenses: Selling expenses 10,700 10,100 Administrative expenses 6,400 6,100 Total selling and administrative expenses 17,100 16,200 Net operating income 13,900 13,800 Interest expense 800 800 Net income before taxes 13,100 13,000 Income taxes 5,240 5,200 Net income 7,860 7,800 Dividends to common stockholders 375 375 Net income added to retained earnings 7,485 7,425 Beginning retained earnings 38,065 30,640 Ending retained earnings $45,550 $38,065 Required: Compute the following financial data and ratios for this year: 1. Working capital. (Enter your answer in thousands.) 2. Current ratio. (Round your answer to 2 decimal places.) 3. Acid-test ratio. (Round your answer to 2 decimal places.) 1. Working capital 2. Current ratio 3. Acid-test ratio