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 $26. All of the companys sales are on account.

Weller Corporation Comparative Balance Sheet (dollars in thousands)
	This Year			Last Year
Assets
Current assets:
Cash	$	1,140		$	1,220
Accounts receivable, net		9,100			8,100
Inventory		12,400			11,700
Prepaid expenses		720			510
Total current assets		23,360			21,530
Property and equipment:
Land		10,900			10,900
Buildings and equipment, net		47,200			36,110
Total property and equipment		58,100			47,010
Total assets	$	81,460		$	68,540
Liabilities and Stockholders' Equity
Current liabilities:
Accounts payable	$	19,800		$	17,600
Accrued liabilities		940			900
Notes payable, short term		250			250
Total current liabilities		20,990			18,750
Long-term liabilities:
Bonds payable		8,500			8,500
Total liabilities		29,490			27,250
Stockholders' equity:
Common stock		600			600
Additional paid-in capital		4,000			4,000
Total paid-in capital		4,600			4,600
Retained earnings		47,370			36,690
Total stockholders' equity		51,970			41,290
Total liabilities and stockholders' equity	$	81,460		$	68,540

Weller Corporation Comparative Income Statement and Reconciliation (dollars in thousands)
	This Year			Last Year
Sales	$	72,000		$	64,000
Cost of goods sold		35,000			36,000
Gross margin		37,000			28,000
Selling and administrative expenses:
Selling expenses		10,800			10,800
Administrative expenses		6,800			6,200
Total selling and administrative expenses		17,600			17,000
Net operating income		19,400			11,000
Interest expense		850			850
Net income before taxes		18,550			10,150
Income taxes		7,420			4,060
Net income		11,130			6,090
Dividends to common stockholders		450			240
Net income added to retained earnings		10,680			5,850
Beginning retained earnings		36,690			30,840
Ending retained earnings	$	47,370		$	36,690

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.) 1. Working capital 2. Current ratio 3. Acid-test ratio