5 awarded 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 commo stock were outstanding. The interest rate on the bond payable was 10%, the income tax rate was 40%, and the dividenc per share of common stock was $0.75 last year and $0.40 this year. The market value of the company's common stock the end of this year was $29. All of the company's sales are on account. Weller Corporation Comparative Balance Sheet (dollars in thousands) ored 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: Common stock Additional paid-in capital Total paid-in capital Retained earnings Total stockholders' equity Total liabilities and stockholders' equity This Year Last Year $ 1,260 9,900 $ 1,320 13,000 770 7,000 10,700 540 24,930 19,560. 9,600 48,565 9,600 39,150 58,165 48,750 $ 83,095 $ 68,310 $ 19,100 990 230 20,320 $ 18,800 890 230 19,920 10,000 10,000 30,320 29,920 600 4,000 600 4,000 4,600 48,175 52,775 $ 83,095 4,600 33,790 38,390 $ 68,310