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 $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	$ 1,250	$ 1,330
Accounts receivable, net	9,100	6,700
Inventory	13,600	11,800
Prepaid expenses	650	620
Total current assets	24,600	20,450
Property and equipment:
Land	10,200	10,200
Buildings and equipment, net	43,972	39,366
Total property and equipment	54,172	49,566
Total assets	$ 78,772	$ 70,016
Liabilities and Stockholders' Equity
Current liabilities:
Accounts payable	$ 20,200	$ 18,100
Accrued liabilities	950	900
Notes payable, short term	220	220
Total current liabilities	21,370	19,220
Long-term liabilities:
Bonds payable	9,400	9,400
Total liabilities	30,770	28,620
Stockholders' equity:
Common stock	600	600
Additional paid-in capital	4,000	4,000
Total paid-in capital	4,600	4,600
Retained earnings	43,402	36,796
Total stockholders' equity	48,002	41,396
Total liabilities and stockholders' equity	$ 78,772	$ 70,016

Weller Corporation Comparative Income Statement and Reconciliation (dollars in thousands)
	This Year	Last Year
Sales	$ 72,000	$ 66,000
Cost of goods sold	41,000	38,000
Gross margin	31,000	28,000
Selling and administrative expenses:
Selling expenses	11,400	10,100
Administrative expenses	6,900	6,300
Total selling and administrative expenses	18,300	16,400
Net operating income	12,700	11,600
Interest expense	940	940
Net income before taxes	11,760	10,660
Income taxes	4,704	4,264
Net income	7,056	6,396
Dividends to common stockholders	450	240
Net income added to retained earnings	6,606	6,156
Beginning retained earnings	36,796	30,640
Ending retained earnings	$ 43,402	$ 36,796

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.)