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 companys common stock at the end of this 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	$ 1,270	$ 1,390
Accounts receivable, net	9,500	6,800
Inventory	13,800	12,500
Prepaid expenses	720	570
Total current assets	25,290	21,260
Property and equipment:
Land	9,300	9,300
Buildings and equipment, net	48,275	40,650
Total property and equipment	57,575	49,950
Total assets	$ 82,865	$ 71,210
Liabilities and Stockholders' Equity
Current liabilities:
Accounts payable	$ 20,100	$ 17,900
Accrued liabilities	990	880
Notes payable, short term	200	200
Total current liabilities	21,290	18,980
Long-term liabilities:
Bonds payable	8,500	8,500
Total liabilities	29,790	27,480
Stockholders' equity:
Common stock	700	700
Additional paid-in capital	4,000	4,000
Total paid-in capital	4,700	4,700
Retained earnings	48,375	39,030
Total stockholders' equity	53,075	43,730
Total liabilities and stockholders' equity	$ 82,865	$ 71,210

Weller Corporation Comparative Income Statement and Reconciliation (dollars in thousands)
	This Year	Last Year
Sales	$ 72,000	$ 64,000
Cost of goods sold	37,000	33,000
Gross margin	35,000	31,000
Selling and administrative expenses:
Selling expenses	10,800	10,100
Administrative expenses	6,900	6,600
Total selling and administrative expenses	17,700	16,700
Net operating income	17,300	14,300
Interest expense	850	850
Net income before taxes	16,450	13,450
Income taxes	6,580	5,380
Net income	9,870	8,070
Dividends to common stockholders	525	280
Net income added to retained earnings	9,345	7,790
Beginning retained earnings	39,030	31,240
Ending retained earnings	$ 48,375	$ 39,030

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.)