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 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 $0.50. 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	$	1,140		$	1,310
Accounts receivable, net		10,100			7,700
Inventory		12,300			12,400
Prepaid expenses		740			660
Total current assets		24,280			22,070
Property and equipment:
Land		10,000			10,000
Buildings and equipment, net		47,936			37,628
Total property and equipment		57,936			47,628
Total assets	$	82,216		$	69,698
Liabilities and Stockholders' Equity
Current liabilities:
Accounts payable	$	19,700		$	17,800
Accrued liabilities		1,060			720
Notes payable, short term		180			180
Total current liabilities		20,940			18,700
Long-term liabilities:
Bonds payable		8,700			8,700
Total liabilities		29,640			27,400
Stockholders' equity:
Common stock		600			600
Additional paid-in capital		4,000			4,000
Total paid-in capital		4,600			4,600
Retained earnings		47,976			37,698
Total stockholders' equity		52,576			42,298
Total liabilities and stockholders' equity	$	82,216		$	69,698

Weller Corporation Comparative Income Statement and Reconciliation (dollars in thousands)
	This Year			Last Year
Sales	$	70,000		$	66,000
Cost of goods sold		34,000			37,000
Gross margin		36,000			29,000
Selling and administrative expenses:
Selling expenses		11,000			10,100
Administrative expenses		6,500			6,100
Total selling and administrative expenses		17,500			16,200
Net operating income		18,500			12,800
Interest expense		870			870
Net income before taxes		17,630			11,930
Income taxes		7,052			4,772
Net income		10,578			7,158
Dividends to common stockholders		300			300
Net income added to retained earnings		10,278			6,858
Beginning retained earnings		37,698			30,840
Ending retained earnings	$	47,976		$	37,698

Required:

Compute the following financial data and ratios for this year:

A. Working capital B. Current Ratio (Round the answer to 2 decimal places). C. Acid-test Ratio (Round your answer to 2 decimal places).