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	$ 1,090	$ 1,370
Accounts receivable, net	9,500	8,400
Inventory	12,900	12,600
Prepaid expenses	720	610
Total current assets	24,210	22,980
Property and equipment:
Land	9,900	9,900
Buildings and equipment, net	39,914	33,532
Total property and equipment	49,814	43,432
Total assets	$ 74,024	$ 66,412
Liabilities and Stockholders' Equity
Current liabilities:
Accounts payable	$ 18,600	$ 17,600
Accrued liabilities	900	810
Notes payable, short term	290	290
Total current liabilities	19,790	18,700
Long-term liabilities:
Bonds payable	9,800	9,800
Total liabilities	29,590	28,500
Stockholders' equity:
Common stock	600	600
Additional paid-in capital	4,000	4,000
Total paid-in capital	4,600	4,600
Retained earnings	39,834	33,312
Total stockholders' equity	44,434	37,912
Total liabilities and stockholders' equity	$ 74,024	$ 66,412

Weller Corporation Comparative Income Statement and Reconciliation (dollars in thousands)
	This Year	Last Year
Sales	$ 69,000	$ 64,000
Cost of goods sold	38,000	42,000
Gross margin	31,000	22,000
Selling and administrative expenses:
Selling expenses	11,400	10,100
Administrative expenses	7,000	6,400
Total selling and administrative expenses	18,400	16,500
Net operating income	12,600	5,500
Interest expense	980	980
Net income before taxes	11,620	4,520
Income taxes	4,648	1,808
Net income	6,972	2,712
Dividends to common stockholders	450	240
Net income added to retained earnings	6,522	2,472
Beginning retained earnings	33,312	30,840
Ending retained earnings	$ 39,834	$ 33,312

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.)