Comparative f$$nancial statements tor Weller Corporat$$on$,$ a merchandising company, tor the year ending vecember $31$ appear below. The company did not issue any new common stock during the year. A total of $600,000$ 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 $$0\mathrm{.}75$ last year and $$0\mathrm{.}40$ this year. The market value of the company's common stock at the end of this year was $$21.$ All of the company's sales are on account.

$\backslash$table$[[\backslash$table$[[$Weller Corporation$],[$Comparative Balance Sheet$],[($dollars in thousands$)]],$This Year,Last Year$],[\backslash$table$[[$Assets$],[$Current assets:$]]],[\backslash$table$[[$Current assets:$],[$Cash$]],$$$1,220,$$$1,260$