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	$ 1,110	$ 1,300
Accounts receivable, net	10,300	6,700
Inventory	12,500	11,300
Prepaid expenses	610	640
Total current assets	24,520	19,940
Property and equipment:
Land	9,600	9,600
Buildings and equipment, net	43,604	38,632
Total property and equipment	53,204	48,232
Total assets	$ 77,724	$ 68,172
Liabilities and Stockholders' Equity
Current liabilities:
Accounts payable	$ 18,700	$ 18,000
Accrued liabilities	1,010	720
Notes payable, short term	240	240
Total current liabilities	19,950	18,960
Long-term liabilities:
Bonds payable	9,800	9,800
Total liabilities	29,750	28,760
Stockholders' equity:
Common stock	600	600
Additional paid-in capital	4,000	4,000
Total paid-in capital	4,600	4,600
Retained earnings	43,374	34,812
Total stockholders' equity	47,974	39,412
Total liabilities and stockholders' equity	$ 77,724	$ 68,172

Weller Corporation Comparative Income Statement and Reconciliation (dollars in thousands)
	This Year	Last Year
Sales	$ 76,000	$ 65,000
Cost of goods sold	42,000	40,000
Gross margin	34,000	25,000
Selling and administrative expenses:
Selling expenses	11,400	10,900
Administrative expenses	6,600	6,600
Total selling and administrative expenses	18,000	17,500
Net operating income	16,000	7,500
Interest expense	980	980
Net income before taxes	15,020	6,520
Income taxes	6,008	2,608
Net income	9,012	3,912
Dividends to common stockholders	450	240
Net income added to retained earnings	8,562	3,672
Beginning retained earnings	34,812	31,140
Ending retained earnings	$ 43,374	$ 34,812

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.)