comparative financial statements for Weller a merchandising company, the year ending December 31 appear below. 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. The market account the company's common stock at the end of the year was $24. All of the company's sales are on Weller Corporation Comparative Balance Sheet (dollars in thousands) This Year Last Year Assets Current assets; 1.190 1.390 Cash Accounts receivable, net 9,500 6.800 Inventory 13,000 12,400 Prepaid expenses 680 Total current assets 24,360 21.270 Property and equipment: Land 9.100 9.100 Buildings and equipment, net 50,892 42,991 59,992 52,091 Total property and equipment $84,352 $73,361 Total assets