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 company's common stock at the end ofthis year was $28. All of the company's sales are on account. Heller Corporation Couparative Balance Sheet (dollars in thousands) This Year Last Year Assets Current assets: Cash $ 1,148 $ 1,348 Accounts receivable, net 9,188 6,688 Inventory 12,188 12,888 Prepaid expenses 658 548 Total current assets 22,998 28,488 Property and equipment: Land 16,366 16,366 Buildings and equipment, net 44,259 38,242 Total property and equipment 55,859 48,542 Total assets $ 78,949 $ 59,922 Liabilities and Stockholders' Equity Current liabilities: Accounts payable $ 28,188 $ 18,588 Accrued liabilities 968 888 Notes payableJ short term 288 288 Total current liabilities 21,268 19,588 Long-term liabilities: Bonds payable 8,388 8,388 Total liabilities 29,558 2?,888 Stockholders' equity: Common stock 588 588 Additional paidin capital 4,888 4,888 Total paid-in capital 4,569 4,569 Retained earnings 43,989 36,642 Total stockholders' equity 48,489 41,142 Total liabilities and stockholders' equity $ 78,649 $ 69,622 Heller Corporation Comparative Income Statement and Reconciliation (dollars in thousands) This Year Last Year Sales $ 67,666 $ 64,666 Cost of goods sold 35,669 37,669 Gross margin 32,669 2?,669 Selling and administrative expenses: Selling expenses 11,469 16,169 Administrative expenses 6,969 6,969 Total selling and administrative expenses 18,369 1?,669 Net operating income 13,?69 16,669 Interest expense 839 839 Net income before taxes 12,8?9 9,1?9 Income taxes 5,148 3,668 Net income ?,?22 5,562 Dividends to common stockholders 3?5 269 Net income added to retained earnings ?,34? 5,362 Beginning retained earnings 36,642 31,349 Ending retained earnings $ 43,989 $ 36,642 Required: Compute the following nancial 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.) 1. Working capital 2. Current ratio 3. Acidtest ratio