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 600,000 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 companys common stock at the end of this year was $24. All of the companys sales are on account.

Weller Corporation Comparative Balance Sheet (dollars in thousands)
	This Year	Last Year
Assets
Current assets:
Cash	$ 1,180	$ 1,210
Accounts receivable, net	9,700	6,500
Inventory	12,900	12,000
Prepaid expenses	750	630
Total current assets	24,530	20,340
Property and equipment:
Land	9,300	9,300
Buildings and equipment, net	42,060	38,620
Total property and equipment	51,360	47,920
Total assets	$ 75,890	$ 68,260
Liabilities and Stockholders' Equity
Current liabilities:
Accounts payable	$ 19,200	$ 18,500
Accrued liabilities	970	880
Notes payable, short term	190	190
Total current liabilities	20,360	19,570
Long-term liabilities:
Bonds payable	8,500	8,500
Total liabilities	28,860	28,070
Stockholders' equity:
Common stock	600	600
Additional paid-in capital	4,000	4,000
Total paid-in capital	4,600	4,600
Retained earnings	42,430	35,590
Total stockholders' equity	47,030	40,190
Total liabilities and stockholders' equity	$ 75,890	$ 68,260

Weller Corporation Comparative Income Statement and Reconciliation (dollars in thousands)
	This Year	Last Year
Sales	$ 73,000	$ 65,000
Cost of goods sold	42,000	39,000
Gross margin	31,000	26,000
Selling and administrative expenses:
Selling expenses	11,400	10,900
Administrative expenses	6,600	6,100
Total selling and administrative expenses	18,000	17,000
Net operating income	13,000	9,000
Interest expense	850	850
Net income before taxes	12,150	8,150
Income taxes	4,860	3,260
Net income	7,290	4,890
Dividends to common stockholders	450	240
Net income added to retained earnings	6,840	4,650
Beginning retained earnings	35,590	30,940
Ending retained earnings	$ 42,430	$ 35,590

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.)