Comparative financial statements for Weller Corporation, a merchandising company, for the fiscal year ending December 31 appear below. The company did not issue any new common stock during the year. A total of 700,000 shares of common stock were outstanding. The interest rate on the bonds, which were sold at their face value, 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 $29. All of the companys sales are on account.

Weller Corporation Comparative Balance Sheet (dollars in thousands)
	This Year			Last Year
Assets
Current assets:
Cash	$	1,090		$	1,410
Accounts receivable, net		10,300			6,500
Inventory		13,100			10,600
Prepaid expenses		740			600
Total current assets		25,230			19,110
Property and equipment:
Land		9,500			9,500
Buildings and equipment, net		44,479			39,197
Total property and equipment		53,979			48,697
Total assets	$	79,209		$	67,807
Liabilities and Stockholders' Equity
Current liabilities:
Accounts payable	$	19,900		$	18,400
Accrued liabilities		1,070			890
Notes payable, short term		200			200
Total current liabilities		21,170			19,490
Long-term liabilities:
Bonds payable		8,300			8,300
Total liabilities		29,470			27,790
Stockholders' equity:
Common stock		700			700
Additional paid-in capital		4,000			4,000
Total paid-in capital		4,700			4,700
Retained earnings		45,039			35,317
Total stockholders' equity		49,739			40,017
Total liabilities and stockholders' equity	$	79,209		$	67,807

Weller Corporation Comparative Income Statement and Reconciliation (dollars in thousands)
	This Year			Last Year
Sales	$	73,000		$	64,000
Cost of goods sold		38,000			39,000
Gross margin		35,000			25,000
Selling and administrative expenses:
Selling expenses		10,800			10,100
Administrative expenses		6,700			6,400
Total selling and administrative expenses		17,500			16,500
Net operating income		17,500			8,500
Interest expense		830			830
Net income before taxes		16,670			7,670
Income taxes		6,668			3,068
Net income		10,002			4,602
Dividends to common stockholders		280			525
Net income added to retained earnings		9,722			4,077
Beginning retained earnings		35,317			31,240
Ending retained earnings	$	45,039		$	35,317

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.)