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 $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	$ 1,140	$ 1,310
Accounts receivable, net	9,400	7,000
Inventory	12,900	11,000
Prepaid expenses	760	600
Total current assets	24,200	19,910
Property and equipment:
Land	9,900	9,900
Buildings and equipment, net	42,600	37,200
Total property and equipment	52,500	47,100
Total assets	$ 76,700	$ 67,010
Liabilities and Stockholders' Equity
Current liabilities:
Accounts payable	$ 18,900	$ 17,900
Accrued liabilities	1,070	840
Notes payable, short term	220	220
Total current liabilities	20,190	18,960
Long-term liabilities:
Bonds payable	9,500	9,500
Total liabilities	29,690	28,460
Stockholders' equity:
Common stock	600	600
Additional paid-in capital	4,000	4,000
Total paid-in capital	4,600	4,600
Retained earnings	42,410	33,950
Total stockholders' equity	47,010	38,550
Total liabilities and stockholders' equity	$ 76,700	$ 67,010

Weller Corporation Comparative Income Statement and Reconciliation (dollars in thousands)
	This Year	Last Year
Sales	$ 72,000	$ 65,000
Cost of goods sold	38,000	42,000
Gross margin	34,000	23,000
Selling and administrative expenses:
Selling expenses	11,100	10,300
Administrative expenses	7,100	6,000
Total selling and administrative expenses	18,200	16,300
Net operating income	15,800	6,700
Interest expense	950	950
Net income before taxes	14,850	5,750
Income taxes	5,940	2,300
Net income	8,910	3,450
Dividends to common stockholders	450	240
Net income added to retained earnings	8,460	3,210
Beginning retained earnings	33,950	30,740
Ending retained earnings	$ 42,410	$ 33,950

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.)