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 700,000 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 $22. All of the company's sales are on account. Heller 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 Bulldings and equipment, net $ 1,150 10,800 13,400 $1,220 6,900 11,100 700 26,050 600 19,820 11,000 11,000 41,799 37,972 Total property and equipment 52,799 48,972 Total assets $ 78,049 $68,792 Liabilities and Stockholders' Equity