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 500,000 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	$ 1,240	$ 1,400
Accounts receivable, net	10,300	8,400
Inventory	12,100	11,500
Prepaid expenses	790	690
Total current assets	24,430	21,990
Property and equipment:
Land	9,200	9,200
Buildings and equipment, net	40,761	35,948
Total property and equipment	49,961	45,148
Total assets	$ 74,391	$ 67,138
Liabilities and Stockholders' Equity
Current liabilities:
Accounts payable	$ 20,200	$ 18,200
Accrued liabilities	1,030	730
Notes payable, short term	280	280
Total current liabilities	21,510	19,210
Long-term liabilities:
Bonds payable	9,200	9,200
Total liabilities	30,710	28,410
Stockholders' equity:
Common stock	500	500
Additional paid-in capital	4,000	4,000
Total paid-in capital	4,500	4,500
Retained earnings	39,181	34,228
Total stockholders' equity	43,681	38,728
Total liabilities and stockholders' equity	$ 74,391	$ 67,138

Weller Corporation Comparative Income Statement and Reconciliation (dollars in thousands)
	This Year	Last Year
Sales	$ 71,000	$ 65,000
Cost of goods sold	43,000	41,000
Gross margin	28,000	24,000
Selling and administrative expenses:
Selling expenses	11,100	10,700
Administrative expenses	7,100	6,400
Total selling and administrative expenses	18,200	17,100
Net operating income	9,800	6,900
Interest expense	920	920
Net income before taxes	8,880	5,980
Income taxes	3,552	2,392
Net income	5,328	3,588
Dividends to common stockholders	375	200
Net income added to retained earnings	4,953	3,388
Beginning retained earnings	34,228	30,840
Ending retained earnings	$ 39,181	$ 34,228

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.)