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 $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	$ 1,210	$ 1,280
Accounts receivable, net	10,900	7,900
Inventory	12,300	11,100
Prepaid expenses	660	640
Total current assets	25,070	20,920
Property and equipment:
Land	10,500	10,500
Buildings and equipment, net	37,316	36,008
Total property and equipment	47,816	46,508
Total assets	$ 72,886	$ 67,428
Liabilities and Stockholders' Equity
Current liabilities:
Accounts payable	$ 19,500	$ 17,800
Accrued liabilities	930	790
Notes payable, short term	150	150
Total current liabilities	20,580	18,740
Long-term liabilities:
Bonds payable	9,200	9,200
Total liabilities	29,780	27,940
Stockholders' equity:
Common stock	600	600
Additional paid-in capital	4,000	4,000
Total paid-in capital	4,600	4,600
Retained earnings	38,506	34,888
Total stockholders' equity	43,106	39,488
Total liabilities and stockholders' equity	$ 72,886	$ 67,428

Weller Corporation Comparative Income Statement and Reconciliation (dollars in thousands)
	This Year	Last Year
Sales	$ 67,000	$ 65,000
Cost of goods sold	41,000	41,000
Gross margin	26,000	24,000
Selling and administrative expenses:
Selling expenses	11,300	10,300
Administrative expenses	7,000	6,300
Total selling and administrative expenses	18,300	16,600
Net operating income	7,700	7,400
Interest expense	920	920
Net income before taxes	6,780	6,480
Income taxes	2,712	2,592
Net income	4,068	3,888
Dividends to common stockholders	450	240
Net income added to retained earnings	3,618	3,648
Beginning retained earnings	34,888	31,240
Ending retained earnings	$ 38,506	$ 34,888

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.)