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 company's common stock at the end of this year was $24. All of the company's sales are on account. Total liabilities \begin{tabular}{rr} \hline 2,,000 & 27,340 \\ \hline 500 & 500 \\ 4,000 & 4,000 \\ \hline 4,500 & 4,500 \\ 50,677 & 38,176 \\ \hline 55,177 & 42,676 \\ \hline$84,177 & $70,016 \\ \hline \end{tabular} stockholders' equity: Common stock Additional paid-in capital Total paid-in capital Retained earnings rotal stockholders equity Total liabilities and stockholders' equity Weller Corporation comparative Income statement and Reconeiliation (dollars in thousands) Sales cost of goods sold Gross margin selling and administrative expenses: Selling expenses Administrative expenses Total selling and adainistrative expensen Net operating incone Interest expense Net income before caxes Income taxes Net incote Dividends to comnon stockholders set income added to retained earnings Beginning retained earnings Ending retained earnings \begin{tabular}{rr} This Year & Last Year \\ $75,000 & $65,000 \\ 34,000 & 34,000 \\ \hline 41,000 & 31,000 \\ \hline 11,300 & 10,900 \\ 7,400 & 6,700 \\ \hline 18,700 & 17,600 \\ \hline 22,300 & 13,400 \\ 840 & 840 \\ \hline 21,460 & 12,560 \\ 8,584 & 5,024 \\ \hline 12,876 & 7,536 \\ 375 & 200 \\ \hline 12,501 & 7,336 \\ 38,176 & 30,840 \\ \hline 50,677 & 38,176 \\ \hline \end{tabular} Required: 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.)