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 $29. 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 $ 1,160 $ 1,370 10,600 12,400 780 7,300 11,900 580 24,940 21,150 9,500 9,500 45,400 54,900 37,790 47,290 $ 79,840 $ 68,440 $ 20,400 $ 17,500 950 280 730 280 21,630 18,510 8,500 8,500 30,130 27,010 600 600 4,000 4,000 4,600 4,600 45,110 36,830 49,710 41,430 Total liabilities and stockholders' equity $ 79,840 $ 68,440 Stockholders' equity: Common stock Additional paid-in capital Total paid-in capital Retained earnings Total stockholders' equity