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 companys common stock at the end of this year was $24. All of the companys sales are on account.

Weller Corporation Comparative Balance Sheet (dollars in thousands)
	This Year	Last Year
Assets
Current assets:
Cash	$ 1,120	$ 1,290
Accounts receivable, net	9,300	7,700
Inventory	13,700	12,300
Prepaid expenses	750	540
Total current assets	24,870	21,830
Property and equipment:
Land	10,500	10,500
Buildings and equipment, net	46,455	40,390
Total property and equipment	56,955	50,890
Total assets	$ 81,825	$ 72,720
Liabilities and Stockholders' Equity
Current liabilities:
Accounts payable	$ 19,300	$ 17,800
Accrued liabilities	1,030	730
Notes payable, short term	150	150
Total current liabilities	20,480	18,680
Long-term liabilities:
Bonds payable	9,000	9,000
Total liabilities	29,480	27,680
Stockholders' equity:
Common stock	500	500
Additional paid-in capital	4,000	4,000
Total paid-in capital	4,500	4,500
Retained earnings	47,845	40,540
Total stockholders' equity	52,345	45,040
Total liabilities and stockholders' equity	$ 81,825	$ 72,720

Weller Corporation Comparative Income Statement and Reconciliation (dollars in thousands)
	This Year	Last Year
Sales	$ 69,000	$ 66,000
Cost of goods sold	37,000	32,000
Gross margin	32,000	34,000
Selling and administrative expenses:
Selling expenses	11,400	10,500
Administrative expenses	6,900	6,100
Total selling and administrative expenses	18,300	16,600
Net operating income	13,700	17,400
Interest expense	900	900
Net income before taxes	12,800	16,500
Income taxes	5,120	6,600
Net income	7,680	9,900
Dividends to common stockholders	375	200
Net income added to retained earnings	7,305	9,700
Beginning retained earnings	40,540	30,840
Ending retained earnings	$ 47,845	$ 40,540

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.)