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 $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' equity: $ 1,110 $ 1,210 10,100 13,200 690 25,100 6,700 10,700 600 19,210 9,600 9,600 48,630 47,290 58,230 56,890 $ 83,330 $ 76,100 $ 18,600 $ 18,300 1,010 830 0 19,610 270 19,400 10,000 10,000 29,610 29,400 2,000 2,000 4,000 4,000 6,000 6,000 47,720 40,700 Total stockholders' equity 53,720 46,700 Total liabilities and stockholders' equity $ 83,330 $ 76,100 Common stock Additional paid-in capital Total paid-in capital Retained earnings