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 $22. 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	$ 1,300
Accounts receivable, net	9,400	8,200
Inventory	13,100	11,200
Prepaid expenses	680	630
Total current assets	24,360	21,330
Property and equipment:
Land	10,200	10,200
Buildings and equipment, net	43,002	36,166
Total property and equipment	53,202	46,366
Total assets	$ 77,562	$ 67,696
Liabilities and Stockholders' Equity
Current liabilities:
Accounts payable	$ 18,900	$ 18,500
Accrued liabilities	1,030	870
Notes payable, short term	110	110
Total current liabilities	20,040	19,480
Long-term liabilities:
Bonds payable	8,400	8,400
Total liabilities	28,440	27,880
Stockholders' equity:
Common stock	600	600
Additional paid-in capital	4,000	4,000
Total paid-in capital	4,600	4,600
Retained earnings	44,522	35,216
Total stockholders' equity	49,122	39,816
Total liabilities and stockholders' equity	$ 77,562	$ 67,696

Weller Corporation Comparative Income Statement and Reconciliation (dollars in thousands)
	This Year	Last Year
Sales	$ 68,000	$ 66,000
Cost of goods sold	33,000	40,000
Gross margin	35,000	26,000
Selling and administrative expenses:
Selling expenses	11,200	10,600
Administrative expenses	6,700	6,700
Total selling and administrative expenses	17,900	17,300
Net operating income	17,100	8,700
Interest expense	840	840
Net income before taxes	16,260	7,860
Income taxes	6,504	3,144
Net income	9,756	4,716
Dividends to common stockholders	450	240
Net income added to retained earnings	9,306	4,476
Beginning retained earnings	35,216	30,740
Ending retained earnings	$ 44,522	$ 35,216

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.)