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 $23. All of the company's sales are on account. Weller 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 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 $ 1,380 6,700 11,700 $ 1,260 9,200 13,100 690 610 24,250 20,398 10,700 10,700 44,607 36,542 55,307 47,242 $ 79,557 $ 20,300 1,020 240 $ 67,632 $ 17,600 720 240 21,560 18,560 9,300 9,300 30,860 27,860 600 600 4,000 4,000 4,600 4,600 44,097 35,172 48,697 39,772 $ 79,557 $ 67,632