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 700,000 shares of common stock were outstanding. The interest rate on the bonds, which were sold at their face value, 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 the 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	$	1,090		$	1,250
Accounts receivable, net		10,800			7,200
Inventory		12,300			12,200
Prepaid expenses		730			600
Total current assets		24,920			21,250
Property and equipment:
Land		9,900			9,900
Buildings and equipment, net		41,373			36,719
Total property and equipment		51,273			46,619
Total assets	$	76,193		$	67,869
Liabilities and Stockholders' Equity
Current liabilities:
Accounts payable	$	18,700		$	17,700
Accrued liabilities		1,000			860
Notes payable, short term		230			230
Total current liabilities		19,930			18,790
Long-term liabilities:
Bonds payable		8,600			8,600
Total liabilities		28,530			27,390
Stockholders' equity:
Common stock		700			700
Additional paid-in capital		4,000			4,000
Total paid-in capital		4,700			4,700
Retained earnings		42,963			35,779
Total stockholders' equity		47,663			40,479
Total liabilities and stockholders' equity	$	76,193		$	67,869

Weller Corporation Comparative Income Statement and Reconciliation (dollars in thousands)
	This Year			Last Year
Sales	$	67,000		$	65,000
Cost of goods sold		36,000			38,000
Gross margin		31,000			27,000
Selling and administrative expenses:
Selling expenses		10,900			10,200
Administrative expenses		6,800			6,500
Total selling and administrative expenses		17,700			16,700
Net operating income		13,300			10,300
Interest expense		860			860
Net income before taxes		12,440			9,440
Income taxes		4,976			3,776
Net income		7,464			5,664
Dividends to common stockholders		280			525
Net income added to retained earnings		7,184			5,139
Beginning retained earnings		35,779			30,640
Ending retained earnings	$	42,963		$	35,779

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.)