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 500,000 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 $25. 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' equitys Common stock Additional paid-in capital Total paid-in capital $ 1,180 11,000 $ 1,340 8,000 13,300 10,600 740 570 26,220 20,510 10,300 10,300 44,169 36,957 54,469 47,257 $ 80,689 $ 67,767 $ 19,900 960 0 $ 17,600 840 260 20,860 18,700 8,300 0,300 29,160 27,000 2,000 2,000 4,000 4,000 6,000 6,000 Retained earnings 45,529 34,767 Total stockholders' equity 51,529 40,767 Total liabilities and stockholders' equity $ 80,689 $67,767