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 700,000 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	$ 1,160	$ 1,280
Accounts receivable, net	10,000	7,400
Inventory	13,300	12,300
Prepaid expenses	690	610
Total current assets	25,150	21,590
Property and equipment:
Land	10,700	10,700
Buildings and equipment, net	45,283	36,984
Total property and equipment	55,983	47,684
Total assets	$ 81,133	$ 69,274
Liabilities and Stockholders' Equity
Current liabilities:
Accounts payable	$ 19,400	$ 18,300
Accrued liabilities	1,040	880
Notes payable, short term	150	150
Total current liabilities	20,590	19,330
Long-term liabilities:
Bonds payable	8,600	8,600
Total liabilities	29,190	27,930
Stockholders' equity:
Common stock	700	700
Additional paid-in capital	4,000	4,000
Total paid-in capital	4,700	4,700
Retained earnings	47,243	36,644
Total stockholders' equity	51,943	41,344
Total liabilities and stockholders' equity	$ 81,133	$ 69,274

Weller Corporation Comparative Income Statement and Reconciliation (dollars in thousands)
	This Year	Last Year
Sales	$ 73,000	$ 65,000
Cost of goods sold	35,000	37,000
Gross margin	38,000	28,000
Selling and administrative expenses:
Selling expenses	11,500	10,400
Administrative expenses	7,100	6,600
Total selling and administrative expenses	18,600	17,000
Net operating income	19,400	11,000
Interest expense	860	860
Net income before taxes	18,540	10,140
Income taxes	7,416	4,056
Net income	11,124	6,084
Dividends to common stockholders	525	280
Net income added to retained earnings	10,599	5,804
Beginning retained earnings	36,644	30,840
Ending retained earnings	$ 47,243	$ 36,644

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.)