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 950.000 shares of common stock were outstanding. The Interest rate on the bond payable was 12%, 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 $25.50. 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 $ 770 $ 1,810 15,900 9,000 10,450 8,800 1,950 2,400 29,070 22,010 7,500 7,500 20,700 28,200 $ 57,270 $ 11,000 20,500 28,000 $ 50,010 900 $ 9,050 1,450 450 10,950 17,350 450 12,350 5,000 5,000 15,950 950 950 4,950 4,950 5,900 5,900 34,020 28,160 39,920 34,060 $ 57,270 5 50,010