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 $24. 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	$ 1,280
Accounts receivable, net	9,700	6,700
Inventory	13,100	11,600
Prepaid expenses	760	670
Total current assets	24,700	20,250
Property and equipment:
Land	10,900	10,900
Buildings and equipment, net	37,924	36,632
Total property and equipment	48,824	47,532
Total assets	$ 73,524	$ 67,782
Liabilities and Stockholders' Equity
Current liabilities:
Accounts payable	$ 20,100	$ 18,200
Accrued liabilities	1,030	770
Notes payable, short term	200	200
Total current liabilities	21,330	19,170
Long-term liabilities:
Bonds payable	8,800	8,800
Total liabilities	30,130	27,970
Stockholders' equity:
Common stock	600	600
Additional paid-in capital	4,000	4,000
Total paid-in capital	4,600	4,600
Retained earnings	38,794	35,212
Total stockholders' equity	43,394	39,812
Total liabilities and stockholders' equity	$ 73,524	$ 67,782

Weller Corporation Comparative Income Statement and Reconciliation (dollars in thousands)
	This Year	Last Year
Sales	$ 67,000	$ 66,000
Cost of goods sold	42,000	41,000
Gross margin	25,000	25,000
Selling and administrative expenses:
Selling expenses	10,900	10,700
Administrative expenses	6,500	6,900
Total selling and administrative expenses	17,400	17,600
Net operating income	7,600	7,400
Interest expense	880	880
Net income before taxes	6,720	6,520
Income taxes	2,688	2,608
Net income	4,032	3,912
Dividends to common stockholders	450	240
Net income added to retained earnings	3,582	3,672
Beginning retained earnings	35,212	31,540
Ending retained earnings	$ 38,794	$ 35,212

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.)