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 $27. All of the companys sales are on account. Weller Corporation Comparative Balance Sheet (dollars in thousands) This Year Last Year Assets Current assets: Cash $ 1,080 $ 1,230 Accounts receivable, net 10,200 8,000 Inventory 13,700 11,800 Prepaid expenses 770 570 Total current assets 25,750 21,600 Property and equipment: Land 10,400 10,400 Buildings and equipment, net 43,725 35,120 Total property and equipment 54,125 45,520 Total assets $ 79,875 $ 67,120 Liabilities and Stockholders' Equity Current liabilities: Accounts payable $ 19,800 $ 18,600 Accrued liabilities 940 740 Notes payable, short term 170 170 Total current liabilities 20,910 19,510 Long-term liabilities: Bonds payable 8,500 8,500 Total liabilities 29,410 28,010 Stockholders' equity: Common stock 500 500 Additional paid-in capital 4,000 4,000 Total paid-in capital 4,500 4,500 Retained earnings 45,965 34,610 Total stockholders' equity 50,465 39,110 Total liabilities and stockholders' equity $ 79,875 $ 67,120 Weller Corporation Comparative Income Statement and Reconciliation (dollars in thousands) This Year Last Year Sales $ 75,000 $ 65,000 Cost of goods sold 37,000 41,000 Gross margin 38,000 24,000 Selling and administrative expenses: Selling expenses 11,000 10,300 Administrative expenses 6,600 6,900 Total selling and administrative expenses 17,600 17,200 Net operating income 20,400 6,800 Interest expense 850 850 Net income before taxes 19,550 5,950 Income taxes 7,820 2,380 Net income 11,730 3,570 Dividends to common stockholders 375 200 Net income added to retained earnings 11,355 3,370 Beginning retained earnings 34,610 31,240 Ending retained earnings $ 45,965 $ 34,610 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.)