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 $$0\mathrm{.}75$ last year and $$0\mathrm{.}40$ this year. The market value of the company's common stock at the end of this year was $$26.$ All of the company's sales are on account.

$\backslash$table$[[\backslash$table$[[$Weller Corporation$],[$Comparative Balance Sheet$],[($dollars in thousands$)]],$This Year,Last Year$],[$Assets$],[$Current assets:$],[$Cash$,$$$1,190,$$$1,330],[$Accounts receivable, net,$9,800,8,100],[$Inventory$,13,200,12,200],[$Prepaid expenses,$700,620],[$Total current assets,$24,890,22,250],[$Property and equipment:$],[$Land$,9,800,9,800],[$Buildings and equipment, net,$40,466,38,318],[$Total property and equipment,$50,266,48,118],[$Total assets,$$75,156,$$$70,368],[\backslash$table$[[$Liabilities and Stockholders' Equity$],[$Current liabilities:$]]],[$Accounts payable,$$18,500,$$$17,800],[$Accrued liabilities,$940,800],[$Notes payable, short term,$190,190],[$Total current liabilities,$19,630,18,790],[$Long$-$term liabilities:$],[$Bonds payable,$9,700,9,700],[$Total liabilities,$29,330,28,490],[$Stockholders$\text{'}$ equity:$],[$Common stock,$600,600],[$Additional paid$-$in capital,$4,000,4,000],[$Total paid$-$in capital,$4,600,4,600],[$Retained earnings,$41,226,37,278],[$Total stockholders' equity,$45,826,41,878],[$Total liabilities and stockholders' equity,$$75,156,$$$70,368]]$

$\backslash$table$[[\backslash$table$[[$Weller Corporation$],[$Comparative Income Statement and Reconciliation$],[($dollars in thousands$)]]],[,$This Year,Last Year$],[$Sales$,$$$67,000,$$$65,000],[$Cost of goods sold,$41,000,37,000],[$Gross margin,$26,000,28,000],[$Selling and administrative expenses:,,$],[$Selling expenses,$11,000,10,600],[$Administrative expenses,$6,700,6,300],[$Total selling and administrative expenses,$17,700,16,900],[$Net operating income,$8,300,11,100],[$Interest expense,$970,970],[$Net income before taxes,$7,330,10,130],[$Income taxes,$2,932,4,052],[$Net income,$4,398,6,078],[$Dividends to common stockholders,$450,240],[$Net income added to retained earnings,$3,948,5,838],[$Beginning retained earnings,$37,278,31,440],[$Ending retained earnings,$$41,226,$$$37,278]]$

Required:

Compute the following financial data and ratios for this year:

Working capital. $($Enter your answer in thousands.$)$

Current ratio. $($Round your answer to $2$ decimal places.$)$

Acid$-$test ratio. $($Round your answer to $2$ decimal places.$)$

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