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%.

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 $23. All of the companys sales are on account.

Weller Corporation Comparative Balance Sheet (dollars in thousands)
	This Year	Last Year
Assets
Current assets:
Cash	$	1,160		$	1,260
Accounts receivable, net		9,200			7,800
Inventory		12,200			11,300
Prepaid expenses		630			640
Total current assets		23,190			21,000
Property and equipment:
Land		10,800			10,800
Buildings and equipment, net		46,302			38,416
Total property and equipment		57,102			49,216
Total assets	$	80,292		$	70,216
Liabilities and Stockholders' Equity
Current liabilities:
Accounts payable	$	20,200		$	19,300
Accrued liabilities		1,070			750
Notes payable, short term		280			280
Total current liabilities		21,550			20,330
Long-term liabilities:
Bonds payable		9,900			9,900
Total liabilities		31,450			30,230
Stockholders' equity:
Common stock		600			600
Additional paid-in capital		4,000			4,000
Total paid-in capital		4,600			4,600
Retained earnings		44,242			35,386
Total stockholders' equity		48,842			39,986
Total liabilities and stockholders' equity	$	80,292		$	70,216

Weller Corporation Comparative Income Statement and Reconciliation (dollars in thousands)
	This Year	Last Year
Sales	$	68,000		$	66,000
Cost of goods sold		34,000			40,000
Gross margin		34,000			26,000
Selling and administrative expenses:
Selling expenses		10,900			10,300
Administrative expenses		6,600			6,900
Total selling and administrative expenses		17,500			17,200
Net operating income		16,500			8,800
Interest expense		990			990
Net income before taxes		15,510			7,810
Income taxes		6,204			3,124
Net income		9,306			4,686
Dividends to common stockholders		450			240
Net income added to retained earnings		8,856			4,446
Beginning retained earnings		35,386			30,940
Ending retained earnings	$	44,242		$	35,386

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.)