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 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 $20. All of the company's sales are on account. Heller Corporation Comparative Balance Sheet (dollars in thousands) This Year Last Year Assets Current assets: Cash Accounts receivable, net Inventory Prepaid expenses Total current assets Property and equipment: Land Buildings and equipment, net Liabilities and Stockholders' Equity Total property and equipment Total assets Current liabilities: Accounts payable Accrued liabilities Notes payable, short term $1,260 9,600 13,300 740 $1,210 7,200 11,900 24,900 570 20,880 10,500 10,500 48,148 39,310 58,648 49,810 $ 83,548 $ 70,690 $ 19,600 1,080 150 $ 19,000 810 150