Comparative financial statements for Weller Corporation, a merchandisi ompany, 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 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 this year was $26. All of the company's sales are on account. Weller Corporation Comparative Balance Sheet (dollars in thousands) This Year Last Year $1,240 9,300 12,000 $ 1,350 7,000 11,900 Assets Current assets: Cash Accounts receivable, net Inventory Prepaid expenses Total current assets. Property and equipmenti 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 670 570 24,010 20,820 10,800 10,800 39,610 34,660 50,410 45,460 $ 74,420 $ 66,280 $19,000. 1,010 140 $18,100 #10 140 20,950 19,050 ,500 29,450 8,500 27,550 600 600