Comparative financial statements for Weller Corporation, a merchandising company, for the year ending December 31 appear below. The company did not issue any 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 $22. All of the companys sales are on account.

Weller Corporation
Comparative Balance Sheet
(dollars in thousands)
	This Year	Last Year
Assets
Current assets:
Cash	$ 1,120	$ 1,390
Accounts receivable, net	10,500	8,200
Inventory	12,800	12,400
Prepaid expenses	710	540
Total current assets	25,130	22,530
Property and equipment:
Land	9,200	9,200
Buildings and equipment, net	49,721	42,048
Total property and equipment	58,921	51,248
Total assets	$ 84,051	$ 73,778
Liabilities and Stockholders' Equity
Current liabilities:
Accounts payable	$ 19,600	$ 19,400
Accrued liabilities	1,020	700
Notes payable, short term	180	180
Total current liabilities	20,800	20,280
Long-term liabilities:
Bonds payable	8,700	8,700
Total liabilities	29,500	28,980
Stockholders' equity:
Common stock	700	700
Additional paid-in capital	4,000	4,000
Total paid-in capital	4,700	4,700
Retained earnings	49,851	40,098
Total stockholders' equity	54,551	44,798
Total liabilities and stockholders' equity	$ 84,051	$ 73,778

Weller Corporation
Comparative Income Statement and Reconciliation
(dollars in thousands)
	This Year	Last Year
Sales	$ 74,000	$ 65,000
Cost of goods sold	38,000	32,000
Gross margin	36,000	33,000
Selling and administrative expenses:
Selling expenses	10,900	10,600
Administrative expenses	7,100	6,300
Total selling and administrative expenses	18,000	16,900
Net operating income	18,000	16,100
Interest expense	870	870
Net income before taxes	17,130	15,230
Income taxes	6,852	6,092
Net income	10,278	9,138
Dividends to common stockholders	525	280
Net income added to retained earnings	9,753	8,858
Beginning retained earnings	40,098	31,240
Ending retained earnings	$ 49,851	$ 40,098

Required:

Compute the following financial data and ratios for this year:

Working capital.

Note: Enter your answer in thousands.

Current ratio.

Note: Round your answer to 2 decimal places.

Acid-test ratio.

Note: Round your answer to 2 decimal places.