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 $0.75 last year and $0.40 this year. The market value of the companys common stock at the end of this year was $29. All of the companys sales are on account.

Weller Corporation Comparative Balance Sheet (dollars in thousands)
	This Year	Last Year
Assets
Current assets:
Cash	$ 1,110	$ 1,210
Accounts receivable, net	11,000	8,400
Inventory	12,600	12,600
Prepaid expenses	680	520
Total current assets	25,390	22,730
Property and equipment:
Land	10,100	10,100
Buildings and equipment, net	43,616	37,368
Total property and equipment	53,716	47,468
Total assets	$ 79,106	$ 70,198
Liabilities and Stockholders' Equity
Current liabilities:
Accounts payable	$ 20,200	$ 18,400
Accrued liabilities	1,020	830
Notes payable, short term	140	140
Total current liabilities	21,360	19,370
Long-term liabilities:
Bonds payable	8,200	8,200
Total liabilities	29,560	27,570
Stockholders' equity:
Common stock	600	600
Additional paid-in capital	4,000	4,000
Total paid-in capital	4,600	4,600
Retained earnings	44,946	38,028
Total stockholders' equity	49,546	42,628
Total liabilities and stockholders' equity	$ 79,106	$ 70,198

Weller Corporation Comparative Income Statement and Reconciliation (dollars in thousands)
	This Year	Last Year
Sales	$ 70,000	$ 66,000
Cost of goods sold	39,000	36,000
Gross margin	31,000	30,000
Selling and administrative expenses:
Selling expenses	10,500	10,000
Administrative expenses	7,400	6,800
Total selling and administrative expenses	17,900	16,800
Net operating income	13,100	13,200
Interest expense	820	820
Net income before taxes	12,280	12,380
Income taxes	4,912	4,952
Net income	7,368	7,428
Dividends to common stockholders	450	240
Net income added to retained earnings	6,918	7,188
Beginning retained earnings	38,028	30,840
Ending retained earnings	$ 44,946	$ 38,028

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.)