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 $24. All of the companys sales are on account.

Weller Corporation Comparative Balance Sheet (dollars in thousands)
	This Year	Last Year
Assets
Current assets:
Cash	$ 1,200	$ 1,320
Accounts receivable, net	9,900	6,800
Inventory	12,200	11,000
Prepaid expenses	790	670
Total current assets	24,090	19,790
Property and equipment:
Land	9,500	9,500
Buildings and equipment, net	46,188	38,824
Total property and equipment	55,688	48,324
Total assets	$ 79,778	$ 68,114
Liabilities and Stockholders' Equity
Current liabilities:
Accounts payable	$ 20,200	$ 17,900
Accrued liabilities	910	720
Notes payable, short term	170	170
Total current liabilities	21,280	18,790
Long-term liabilities:
Bonds payable	8,600	8,600
Total liabilities	29,880	27,390
Stockholders' equity:
Common stock	600	600
Additional paid-in capital	4,000	4,000
Total paid-in capital	4,600	4,600
Retained earnings	45,298	36,124
Total stockholders' equity	49,898	40,724
Total liabilities and stockholders' equity	$ 79,778	$ 68,114

Weller Corporation Comparative Income Statement and Reconciliation (dollars in thousands)
	This Year	Last Year
Sales	$ 71,000	$ 65,000
Cost of goods sold	36,000	39,000
Gross margin	35,000	26,000
Selling and administrative expenses:
Selling expenses	11,400	10,300
Administrative expenses	6,700	6,800
Total selling and administrative expenses	18,100	17,100
Net operating income	16,900	8,900
Interest expense	860	860
Net income before taxes	16,040	8,040
Income taxes	6,416	3,216
Net income	9,624	4,824
Dividends to common stockholders	450	240
Net income added to retained earnings	9,174	4,584
Beginning retained earnings	36,124	31,540
Ending retained earnings	$ 45,298	$ 36,124

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.)