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 Current liabilities: Accounts payable Liabilities and Stockholders' Equity 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 $ 1,210 9,900 12,600 $ 1,330 7,000 11,700 770 540 24,480 20,570 10,600 10,600 46,038 41,314 56,638 51,914 $ 81,118 $ 72,484 $ 20,500 910 $ 19,200 710 110 21,520 8,600 30,120 110 20,020 8,600 28,620 600 600 4,000 4,000 4,600 4,600 46,398 39,264 50,998 43,864 $ 81,118 $ 72,484