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 $21. All of the companys sales are on account.

Weller Corporation Comparative Balance Sheet (dollars in thousands)
	This Year			Last Year
Assets
Current assets:
Cash	$	1,210		$	1,270
Accounts receivable, net		10,600			8,300
Inventory		12,100			10,600
Prepaid expenses		730			670
Total current assets		24,640			20,840
Property and equipment:
Land		10,400			10,400
Buildings and equipment, net		47,538			40,264
Total property and equipment		57,938			50,664
Total assets	$	82,578		$	71,504
Liabilities and Stockholders' Equity
Current liabilities:
Accounts payable	$	20,200		$	18,200
Accrued liabilities		1,030			800
Notes payable, short term		110			110
Total current liabilities		21,340			19,110
Long-term liabilities:
Bonds payable		8,100			8,100
Total liabilities		29,440			27,210
Stockholders' equity:
Common stock		600			600
Additional paid-in capital		4,000			4,000
Total paid-in capital		4,600			4,600
Retained earnings		48,538			39,694
Total stockholders' equity		53,138			44,294
Total liabilities and stockholders' equity	$	82,578		$	71,504

Weller Corporation Comparative Income Statement and Reconciliation (dollars in thousands)
	This Year			Last Year
Sales	$	72,000		$	66,000
Cost of goods sold		37,000			34,000
Gross margin		35,000			32,000
Selling and administrative expenses:
Selling expenses		11,400			10,500
Administrative expenses		7,300			6,200
Total selling and administrative expenses		18,700			16,700
Net operating income		16,300			15,300
Interest expense		810			810
Net income before taxes		15,490			14,490
Income taxes		6,196			5,796
Net income		9,294			8,694
Dividends to common stockholders		450			240
Net income added to retained earnings		8,844			8,454
Beginning retained earnings		39,694			31,240
Ending retained earnings	$	48,538		$	39,694

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.)