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 the year was $27. All of the companys sales are on account.

Weller Corporation Comparative Balance Sheet (dollars in thousands)
	This Year			Last Year
Assets
Current assets:
Cash	$	1,270		$	1,270
Accounts receivable, net		10,500			6,900
Inventory		12,600			11,300
Prepaid expenses		790			580
Total current assets		25,160			20,050
Property and equipment:
Land		9,300			9,300
Buildings and equipment, net		43,826			40,708
Total property and equipment		53,126			50,008
Total assets	$	78,286		$	70,058
Liabilities and Stockholders' Equity
Current liabilities:
Accounts payable	$	18,600		$	18,500
Accrued liabilities		1,050			830
Notes payable, short term		200			200
Total current liabilities		19,850			19,530
Long-term liabilities:
Bonds payable		9,700			9,700
Total liabilities		29,550			29,230
Stockholders' equity:
Common stock		600			600
Additional paid-in capital		4,000			4,000
Total paid-in capital		4,600			4,600
Retained earnings		44,136			36,228
Total stockholders' equity		48,736			40,828
Total liabilities and stockholders' equity	$	78,286		$	70,058

Weller Corporation Comparative Income Statement and Reconciliation (dollars in thousands)
	This Year			Last Year
Sales	$	66,000		$	64,000
Cost of goods sold		34,000			36,000
Gross margin		32,000			28,000
Selling and administrative expenses:
Selling expenses		10,700			10,900
Administrative expenses		6,400			6,400
Total selling and administrative expenses		17,100			17,300
Net operating income		14,900			10,700
Interest expense		970			970
Net income before taxes		13,930			9,730
Income taxes		5,572			3,892
Net income		8,358			5,838
Dividends to common stockholders		450			450
Net income added to retained earnings		7,908			5,388
Beginning retained earnings		36,228			30,840
Ending retained earnings	$	44,136		$	36,228

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.)