please answer the required section

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 $23. All of the company's sales are on account This Year Last Year $ 1,220 9,600 13, 200 650 24,670 $ 1,370 6,700 12,200 620 20,890 Weller Corporation Comparative Balance Sheet (dollars in thousands) Assets Current assets: Cash Accounts receivable, net Inventory Prepaid expenses Total current assets Property and equipment: Land Buildings and equipment, net Total property and equipment Total assets Liabilities and Stockholders' Equity Current liabilities: Accounts payable Accrued liabilities Notes payable, short term Total current liabilities Long-term liabilities: Bonds payable Total liabilities Stockholders' equity: Connon stock Additional paid-in capital Total paid-in capital Retained earnings Total stockholders' equity Total liabilities and stockholders' equity 9,300 42,630 51,930 $76,600 9,300 37, 175 46, 475 $67,365 $20,500 980 270 21,750 $19,000 790 270 20.060 8,500 28,560 8.500 30,250 700 4.000 4,700 41,650 46 350 576,600 700 4.000 4,700 34,105 38,805 $67,365 Total paid-in capital Retained earnings Total stockholders' equity Total liabilities and stockholders' equity 4,700 41,650 46,350 $76,600 4,700 34, 105 38,805 $67,365 Weller Corporation Comparative Income Statement and Reconciliation (dollars in thousands) This Year Last Year Sales $74,800 $65,000 Cost of goods sold 42,000 41,000 Gross margin 32,000 24,000 Selling and administrative expenses: Selling expenses 10,700 10,700 Administrative expenses 7,000 6,800 Total selling and administrative expenses 17,700 17,500 Net operating income 14,300 6,500 Interest expense 850 850 Net income before taxes 13,450 5,650 Income taxes 5,380 2,260 Net income 8,070 3,390 Dividends to common stockholders 525 525 Net income added to retained earnings 7,545 2,865 Beginning retained earnings 34,105 31, 240 Ending retained earnings $41,650 $34,105 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