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 $29. All of the companys sales are on account.

Weller Corporation Comparative Balance Sheet (dollars in thousands)
	This Year	Last Year
Assets
Current assets:
Cash	$ 1,130	$ 1,250
Accounts receivable, net	9,800	7,000
Inventory	13,000	11,700
Prepaid expenses	730	550
Total current assets	24,660	20,500
Property and equipment:
Land	10,900	10,900
Buildings and equipment, net	50,138	38,684
Total property and equipment	61,038	49,584
Total assets	$ 85,698	$ 70,084
Liabilities and Stockholders' Equity
Current liabilities:
Accounts payable	$ 19,800	$ 18,300
Accrued liabilities	940	710
Notes payable, short term	280	280
Total current liabilities	21,020	19,290
Long-term liabilities:
Bonds payable	8,100	8,100
Total liabilities	29,120	27,390
Stockholders' equity:
Common stock	600	600
Additional paid-in capital	4,000	4,000
Total paid-in capital	4,600	4,600
Retained earnings	51,978	38,094
Total stockholders' equity	56,578	42,694
Total liabilities and stockholders' equity	$ 85,698	$ 70,084

Weller Corporation Comparative Income Statement and Reconciliation (dollars in thousands)
	This Year	Last Year
Sales	$ 76,000	$ 65,000
Cost of goods sold	34,000	35,000
Gross margin	42,000	30,000
Selling and administrative expenses:
Selling expenses	10,800	10,400
Administrative expenses	6,500	6,800
Total selling and administrative expenses	17,300	17,200
Net operating income	24,700	12,800
Interest expense	810	810
Net income before taxes	23,890	11,990
Income taxes	9,556	4,796
Net income	14,334	7,194
Dividends to common stockholders	450	240
Net income added to retained earnings	13,884	6,954
Beginning retained earnings	38,094	31,140
Ending retained earnings	$ 51,978	$ 38,094

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.)