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 $20. All of the company's sales are on account. Assets Current assets: Cash Accounts receivable, net Inventory Prepaid expenses Total current assets Property and equipment: Weller Corporation Comparative Balance Sheet (dollars in thousands) 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 $ 1,170 10,600 13,800 $ 1,330 7,300 10,700 780 630 26,350 19,960 10,300 10,300 42,134 37,612 52,434 47,912 $ 78,784 $ 67,872 $ 19,300 $ 19,000 990 860 100 20,390 100 19,960 8,800 29,190 8,800 28,760 600 600 4,000 4,000 4,600 4,600 44,994 34,512 49,594 39,112 $ 78,784 $ 67,872