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 840,000 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 $20. All of the company's sales are on account Weller Corporation Comparative Balance Sheet (dollars in thousands) 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 This Year Last Year $ 6,344 $ 6,400 12,700 9,900 1,840 9,300. 8,360 2,180 30,784 26,240 6,400 6,400 19,600 26,000 $ 56,784 19,400 25,800 $ 52,040 $ 9,900 $ 8,500 680 340 900 340 10,920 9,740 10,000 10,000 20,920 19,740 540 840