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 $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	$ 1,230	$ 1,350
Accounts receivable, net	9,300	7,700
Inventory	13,500	11,300
Prepaid expenses	620	690
Total current assets	24,650	21,040
Property and equipment:
Land	9,200	9,200
Buildings and equipment, net	44,733	40,964
Total property and equipment	53,933	50,164
Total assets	$ 78,583	$ 71,204
Liabilities and Stockholders' Equity
Current liabilities:
Accounts payable	$ 20,500	$ 19,100
Accrued liabilities	910	880
Notes payable, short term	170	170
Total current liabilities	21,580	20,150
Long-term liabilities:
Bonds payable	8,100	8,100
Total liabilities	29,680	28,250
Stockholders' equity:
Common stock	700	700
Additional paid-in capital	4,000	4,000
Total paid-in capital	4,700	4,700
Retained earnings	44,203	38,254
Total stockholders' equity	48,903	42,954
Total liabilities and stockholders' equity	$ 78,583	$ 71,204

Weller Corporation Comparative Income Statement and Reconciliation (dollars in thousands)
	This Year	Last Year
Sales	$ 71,000	$ 64,000
Cost of goods sold	42,000	34,000
Gross margin	29,000	30,000
Selling and administrative expenses:
Selling expenses	10,800	10,900
Administrative expenses	6,600	6,300
Total selling and administrative expenses	17,400	17,200
Net operating income	11,600	12,800
Interest expense	810	810
Net income before taxes	10,790	11,990
Income taxes	4,316	4,796
Net income	6,474	7,194
Dividends to common stockholders	525	280
Net income added to retained earnings	5,949	6,914
Beginning retained earnings	38,254	31,340
Ending retained earnings	$ 44,203	$ 38,254

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.)