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 $23. All of the companys sales are on account.

Weller Corporation Comparative Balance Sheet (dollars in thousands)
	This Year	Last Year
Assets
Current assets:
Cash	$ 1,140	$ 1,290
Accounts receivable, net	9,700	8,400
Inventory	12,300	11,300
Prepaid expenses	730	510
Total current assets	23,870	21,500
Property and equipment:
Land	9,800	9,800
Buildings and equipment, net	45,045	38,040
Total property and equipment	54,845	47,840
Total assets	$ 78,715	$ 69,340
Liabilities and Stockholders' Equity
Current liabilities:
Accounts payable	$ 19,100	$ 18,100
Accrued liabilities	980	840
Notes payable, short term	170	170
Total current liabilities	20,250	19,110
Long-term liabilities:
Bonds payable	9,500	9,500
Total liabilities	29,750	28,610
Stockholders' equity:
Common stock	500	500
Additional paid-in capital	4,000	4,000
Total paid-in capital	4,500	4,500
Retained earnings	44,465	36,230
Total stockholders' equity	48,965	40,730
Total liabilities and stockholders' equity	$ 78,715	$ 69,340

Weller Corporation Comparative Income Statement and Reconciliation (dollars in thousands)
	This Year	Last Year
Sales	$ 72,000	$ 66,000
Cost of goods sold	39,000	39,000
Gross margin	33,000	27,000
Selling and administrative expenses:
Selling expenses	10,500	10,800
Administrative expenses	7,200	6,100
Total selling and administrative expenses	17,700	16,900
Net operating income	15,300	10,100
Interest expense	950	950
Net income before taxes	14,350	9,150
Income taxes	5,740	3,660
Net income	8,610	5,490
Dividends to common stockholders	375	200
Net income added to retained earnings	8,235	5,290
Beginning retained earnings	36,230	30,940
Ending retained earnings	$ 44,465	$ 36,230

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.)