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 700,000 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 $21. All of the companys sales are on account.

Weller Corporation Comparative Balance Sheet (dollars in thousands)
	This Year			Last Year
Assets
Current assets:
Cash	$	1,150		$	1,250
Accounts receivable, net		9,400			7,200
Inventory		12,300			11,800
Prepaid expenses		630			660
Total current assets		23,480			20,910
Property and equipment:
Land		9,200			9,200
Buildings and equipment, net		45,467			40,356
Total property and equipment		54,667			49,556
Total assets	$	78,147		$	70,466
Liabilities and Stockholders' Equity
Current liabilities:
Accounts payable	$	19,400		$	18,100
Accrued liabilities		1,020			720
Notes payable, short term		120			120
Total current liabilities		20,540			18,940
Long-term liabilities:
Bonds payable		8,900			8,900
Total liabilities		29,440			27,840
Stockholders' equity:
Common stock		700			700
Additional paid-in capital		4,000			4,000
Total paid-in capital		4,700			4,700
Retained earnings		44,007			37,926
Total stockholders' equity		48,707			42,626
Total liabilities and stockholders' equity	$	78,147		$	70,466

Weller Corporation Comparative Income Statement and Reconciliation (dollars in thousands)
	This Year			Last Year
Sales	$	67,000		$	66,000
Cost of goods sold		37,000			36,000
Gross margin		30,000			30,000
Selling and administrative expenses:
Selling expenses		11,100			10,500
Administrative expenses		7,000			7,000
Total selling and administrative expenses		18,100			17,500
Net operating income		11,900			12,500
Interest expense		890			890
Net income before taxes		11,010			11,610
Income taxes		4,404			4,644
Net income		6,606			6,966
Dividends to common stockholders		525			280
Net income added to retained earnings		6,081			6,686
Beginning retained earnings		37,926			31,240
Ending retained earnings	$	44,007		$	37,926

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.)