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 500,000 shares of common stock were outstanding. The interest rate on the bonds, which were sold at their face value, 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 the year was $27. All of the companys sales are on account.

Weller Corporation Comparative Balance Sheet (dollars in thousands)
	This Year			Last Year
Assets
Current assets:
Cash	$	1,150		$	1,220
Accounts receivable, net		9,300			7,400
Inventory		13,600			11,700
Prepaid expenses		650			540
Total current assets		24,700			20,860
Property and equipment:
Land		10,600			10,600
Buildings and equipment, net		45,990			38,475
Total property and equipment		56,590			49,075
Total assets	$	81,290		$	69,935
Liabilities and Stockholders' Equity
Current liabilities:
Accounts payable	$	18,900		$	18,700
Accrued liabilities		970			870
Notes payable, short term		110			110
Total current liabilities		19,980			19,680
Long-term liabilities:
Bonds payable		8,500			8,500
Total liabilities		28,480			28,180
Stockholders' equity:
Common stock		500			500
Additional paid-in capital		4,000			4,000
Total paid-in capital		4,500			4,500
Retained earnings		48,310			37,255
Total stockholders' equity		52,810			41,755
Total liabilities and stockholders' equity	$	81,290		$	69,935

Weller Corporation Comparative Income Statement and Reconciliation (dollars in thousands)
	This Year			Last Year
Sales	$	73,000		$	65,000
Cost of goods sold		35,000			37,000
Gross margin		38,000			28,000
Selling and administrative expenses:
Selling expenses		11,000			10,700
Administrative expenses		7,100			6,300
Total selling and administrative expenses		18,100			17,000
Net operating income		19,900			11,000
Interest expense		850			850
Net income before taxes		19,050			10,150
Income taxes		7,620			4,060
Net income		11,430			6,090
Dividends to common stockholders		375			375
Net income added to retained earnings		11,055			5,715
Beginning retained earnings		37,255			31,540
Ending retained earnings	$	48,310		$	37,255

Required:

Compute the following financial data and ratios for this year:

1. Working capital.

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	?