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	$ 1,130	$ 1,350
Accounts receivable, net	10,400	8,000
Inventory	13,500	12,200
Prepaid expenses	660	620
Total current assets	25,690	22,170
Property and equipment:
Land	9,100	9,100
Buildings and equipment, net	43,774	38,112
Total property and equipment	52,874	47,212
Total assets	$ 78,564	$ 69,382
Liabilities and Stockholders' Equity
Current liabilities:
Accounts payable	$ 19,000	$ 17,800
Accrued liabilities	930	850
Notes payable, short term	140	140
Total current liabilities	20,070	18,790
Long-term liabilities:
Bonds payable	9,800	9,800
Total liabilities	29,870	28,590
Stockholders' equity:
Common stock	600	600
Additional paid-in capital	4,000	4,000
Total paid-in capital	4,600	4,600
Retained earnings	44,094	36,192
Total stockholders' equity	48,694	40,792
Total liabilities and stockholders' equity	$ 78,564	$ 69,382

Weller Corporation Comparative Income Statement and Reconciliation (dollars in thousands)
	This Year	Last Year
Sales	$ 72,000	$ 64,000
Cost of goods sold	39,000	37,000
Gross margin	33,000	27,000
Selling and administrative expenses:
Selling expenses	10,700	11,000
Administrative expenses	7,400	6,200
Total selling and administrative expenses	18,100	17,200
Net operating income	14,900	9,800
Interest expense	980	980
Net income before taxes	13,920	8,820
Income taxes	5,568	3,528
Net income	8,352	5,292
Dividends to common stockholders	450	240
Net income added to retained earnings	7,902	5,052
Beginning retained earnings	36,192	31,140
Ending retained earnings	$ 44,094	$ 36,192

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.)