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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 700,000 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 the year was $25. All of the company's sales are on account Weller Corporation Comparative Balance Sheet (dollars in thousands) This Year Last Year Assets Current assets: Cash $ 1,270 $ 1,230 Accounts receivable, net 9,200 6,800 Inventory 12,400 11,700 Prepaid expenses 720 650 Total current assets 23,590 20,380 Property and equipment: Land 10,000 10,000 Buildings and equipment, net 49,040 41,510 Total property and equipment 59,940 51,510 Total assets $82,630 $71,890 Liabilities and Stockholders' Equity Current liabilities: Accounts payable $18,900 $18,500 Accrued liabilities 1,100 830 Notes payable, short tern 230 230 Total current liabilities 20,230 19,560 Long-term liabilities: Bonds payable 9,500 Total liabilities 29, 730 29,062 Stockholders' equity! Common stock 700 700 Additional paid-in capital 4,080 4.000 Total paid-in capital 4,700 4,700 Retained earnings 48,200 38, 138 Total stockholders' equity 52,900 42,830 Total liabilities and stockholders' equity $82,630 $71,898 9,500 Weller Corporation Comparative Income Statement and Reconciliation (dollars in thousands) This Year Last Year Sales $74,000 $65,000 Cost of goods sold 37,000 34,000 Gross margin 37,000 31,000 Selling and administrative expenses: Selling expenses 10,800 10,100 Administrative expenses 7,300 6,300 Total selling and administrative expenses 18,100 16,400 Net operating income 18,900 14,600 Interest expense 950 950 Net income before taxes 17,950 13,650 Income taxes 7,180 5,460 Net income 10,770 8,190 Dividends to common stockholders 700 700 Net income added to retained earnings 10,070 7,490 Beginning retained earnings 38,130 30,640 Ending retained earnings $48,200 $38, 130 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.) 1. Working capital 2. Current ratio 3. Acid-test ratio