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) 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 11abilities Stockholders' equity Common stock This Year Last Year $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 20,500 28,200 28,000 $ 57,270 $50,010 $11,000 $9,050 900 450 3,450 450 12.356 10,950 5,000 17,350 5,000 35,950 1950 950