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 $26. 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 Additional paid-in capital Total paid-in capital Retained earnings Total stockholders' equity Total liabilities and stockholders' equity This Year Last Year $ 1,230 $1,220 10,900 12,100 8,000 11,100 760 690 24,990 21,010 10,500 10,500 47,218 42,104 57,718 52,604 $ 82,788 $ 73,614 $ 19,200 920 e 20,120 $ 18,900 800 200 19,900 9,100 9,100 29,220 29,000 2,000 2,000 4,000 4,000 6,000 6,000 47,488 53,488 $ 82,708 38,614 44,614 $ 73,614