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

Requlred:

Compute the following financial data and ratios for this year:

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

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

Acld$-$test ratio. $($Round your answer to $2$ declmal places.$)$