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 500,000 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	$ 1,350
Accounts receivable, net	10,300	7,100
Inventory	13,400	11,600
Prepaid expenses	660	620
Total current assets	25,610	20,670
Property and equipment:
Land	10,900	10,900
Buildings and equipment, net	43,759	41,712
Total property and equipment	54,659	52,612
Total assets	$ 80,269	$ 73,282
Liabilities and Stockholders' Equity
Current liabilities:
Accounts payable	$ 19,600	$ 18,600
Accrued liabilities	1,020	820
Notes payable, short term	200	200
Total current liabilities	20,820	19,620
Long-term liabilities:
Bonds payable	9,300	9,300
Total liabilities	30,120	28,920
Stockholders' equity:
Common stock	500	500
Additional paid-in capital	4,000	4,000
Total paid-in capital	4,500	4,500
Retained earnings	45,649	39,862
Total stockholders' equity	50,149	44,362
Total liabilities and stockholders' equity	$ 80,269	$ 73,282

Weller Corporation Comparative Income Statement and Reconciliation (dollars in thousands)
	This Year	Last Year
Sales	$ 71,000	$ 65,000
Cost of goods sold	42,000	33,000
Gross margin	29,000	32,000
Selling and administrative expenses:
Selling expenses	11,300	10,000
Administrative expenses	6,500	6,200
Total selling and administrative expenses	17,800	16,200
Net operating income	11,200	15,800
Interest expense	930	930
Net income before taxes	10,270	14,870
Income taxes	4,108	5,948
Net income	6,162	8,922
Dividends to common stockholders	375	200
Net income added to retained earnings	5,787	8,722
Beginning retained earnings	39,862	31,140
Ending retained earnings	$ 45,649	$ 39,862

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.)