Comparative financial statements for Weller Corporation, a merchandising company, for the fiscal 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. The market value of the companys common stock at the end of the year was $26. All of the companys sales are on account.

Weller Corporation Comparative Balance Sheet (dollars in thousands)
	This Year			Last Year
Assets
Current assets:
Cash	$	1,110		$	1,220
Accounts receivable, net		9,300			7,400
Inventory		12,800			11,400
Prepaid expenses		680			690
Total current assets		23,890			20,710
Property and equipment:
Land		10,000			10,000
Buildings and equipment, net		45,684			39,132
Total property and equipment		55,684			49,132
Total assets	$	79,574		$	69,842
Liabilities and Stockholders' Equity
Current liabilities:
Accounts payable	$	19,200		$	17,500
Accrued liabilities		1,050			830
Notes payable, short term		160			160
Total current liabilities		20,410			18,490
Long-term liabilities:
Bonds payable		8,300			8,300
Total liabilities		28,710			26,790
Stockholders' equity:
Common stock		600			600
Additional paid-in capital		4,000			4,000
Total paid-in capital		4,600			4,600
Retained earnings		46,264			38,452
Total stockholders' equity		50,864			43,052
Total liabilities and stockholders' equity	$	79,574		$	69,842

Weller Corporation Comparative Income Statement and Reconciliation (dollars in thousands)
	This Year			Last Year
Sales	$	68,000		$	65,000
Cost of goods sold		36,000			33,000
Gross margin		32,000			32,000
Selling and administrative expenses:
Selling expenses		11,000			10,900
Administrative expenses		6,400			6,500
Total selling and administrative expenses		17,400			17,400
Net operating income		14,600			14,600
Interest expense		830			830
Net income before taxes		13,770			13,770
Income taxes		5,508			5,508
Net income		8,262			8,262
Dividends to common stockholders		450			450
Net income added to retained earnings		7,812			7,812
Beginning retained earnings		38,452			30,640
Ending retained earnings	$	46,264		$	38,452

Required:

Compute the following financial data and ratios for this year:

1.	Working capital.

2.	Current ratio. (Round your answer to 2 decimal places.)

3.	Acid-test ratio. (Round your answer to 2 decimal places.)