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 $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	$ 1,100	$ 1,360
Accounts receivable, net	10,300	7,200
Inventory	12,000	12,500
Prepaid expenses	640	680
Total current assets	24,040	21,740
Property and equipment:
Land	10,500	10,500
Buildings and equipment, net	48,524	36,562
Total property and equipment	59,024	47,062
Total assets	$ 83,064	$ 68,802
Liabilities and Stockholders' Equity
Current liabilities:
Accounts payable	$ 20,300	$ 17,900
Accrued liabilities	980	770
Notes payable, short term	150	150
Total current liabilities	21,430	18,820
Long-term liabilities:
Bonds payable	8,300	8,300
Total liabilities	29,730	27,120
Stockholders' equity:
Common stock	600	600
Additional paid-in capital	4,000	4,000
Total paid-in capital	4,600	4,600
Retained earnings	48,734	37,082
Total stockholders' equity	53,334	41,682
Total liabilities and stockholders' equity	$ 83,064	$ 68,802

Weller Corporation Comparative Income Statement and Reconciliation (dollars in thousands)
	This Year	Last Year
Sales	$ 74,000	$ 66,000
Cost of goods sold	35,000	37,000
Gross margin	39,000	29,000
Selling and administrative expenses:
Selling expenses	10,600	10,300
Administrative expenses	7,400	6,900
Total selling and administrative expenses	18,000	17,200
Net operating income	21,000	11,800
Interest expense	830	830
Net income before taxes	20,170	10,970
Income taxes	8,068	4,388
Net income	12,102	6,582
Dividends to common stockholders	450	240
Net income added to retained earnings	11,652	6,342
Beginning retained earnings	37,082	30,740
Ending retained earnings	$ 48,734	$ 37,082

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.)