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 700,000 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	$	1,270		$	1,300
Accounts receivable, net		10,100			6,700
Inventory		12,700			10,800
Prepaid expenses		640			660
Total current assets		24,710			19,460
Property and equipment:
Land		9,400			9,400
Buildings and equipment, net		47,546			41,448
Total property and equipment		56,946			50,848
Total assets	$	81,656		$	70,308
Liabilities and Stockholders' Equity
Current liabilities:
Accounts payable	$	20,100		$	18,200
Accrued liabilities		1,100			840
Notes payable, short term		240			240
Total current liabilities		21,440			19,280
Long-term liabilities:
Bonds payable		8,200			8,200
Total liabilities		29,640			27,480
Stockholders' equity:
Common stock		700			700
Additional paid-in capital		4,000			4,000
Total paid-in capital		4,700			4,700
Retained earnings		47,316			38,128
Total stockholders' equity		52,016			42,828
Total liabilities and stockholders' equity	$	81,656		$	70,308

Weller Corporation Comparative Income Statement and Reconciliation (dollars in thousands)
	This Year			Last Year
Sales	$	72,000		$	65,000
Cost of goods sold		37,000			34,000
Gross margin		35,000			31,000
Selling and administrative expenses:
Selling expenses		11,200			10,600
Administrative expenses		6,500			6,100
Total selling and administrative expenses		17,700			16,700
Net operating income		17,300			14,300
Interest expense		820			820
Net income before taxes		16,480			13,480
Income taxes		6,592			5,392
Net income		9,888			8,088
Dividends to common stockholders		700			700
Net income added to retained earnings		9,188			7,388
Beginning retained earnings		38,128			30,740
Ending retained earnings	$	47,316		$	38,128

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.)