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 $26. All of the companys sales are on account.

Weller Corporation Comparative Balance Sheet (dollars in thousands)
	This Year	Last Year
Assets
Current assets:
Cash	$ 1,180	$ 1,290
Accounts receivable, net	9,100	8,100
Inventory	12,700	11,500
Prepaid expenses	750	570
Total current assets	23,730	21,460
Property and equipment:
Land	9,400	9,400
Buildings and equipment, net	50,657	41,716
Total property and equipment	60,057	51,116
Total assets	$ 83,787	$ 72,576
Liabilities and Stockholders' Equity
Current liabilities:
Accounts payable	$ 20,200	$ 17,800
Accrued liabilities	940	700
Notes payable, short term	130	130
Total current liabilities	21,270	18,630
Long-term liabilities:
Bonds payable	9,900	9,900
Total liabilities	31,170	28,530
Stockholders' equity:
Common stock	500	500
Additional paid-in capital	4,000	4,000
Total paid-in capital	4,500	4,500
Retained earnings	48,117	39,546
Total stockholders' equity	52,617	44,046
Total liabilities and stockholders' equity	$ 83,787	$ 72,576

Weller Corporation Comparative Income Statement and Reconciliation (dollars in thousands)
	This Year	Last Year
Sales	$ 69,000	$ 65,000
Cost of goods sold	35,000	33,000
Gross margin	34,000	32,000
Selling and administrative expenses:
Selling expenses	11,400	10,700
Administrative expenses	6,700	6,300
Total selling and administrative expenses	18,100	17,000
Net operating income	15,900	15,000
Interest expense	990	990
Net income before taxes	14,910	14,010
Income taxes	5,964	5,604
Net income	8,946	8,406
Dividends to common stockholders	375	200
Net income added to retained earnings	8,571	8,206
Beginning retained earnings	39,546	31,340
Ending retained earnings	$ 48,117	$ 39,546

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.)