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 Stockholders' equity: $ 1,130 10,800 13,300 700 $ 1,230 6,600 11,300 660 25,930 19,790 9,800 41,954 51,754 9,800 38,602 48,402 $ 77,684 $ 68,192 $ 20,200 $ 18,100 1,030 260 21,490 850 260 19,210 9,300 30,790 9,300 28,510 600 600 4,000 4,000 4,600 4,600 42,294 35,082 46,894 39,682 Total liabilities and stockholders' equity $ 77,684 $ 68,192 Common stock Additional paid-in capital Total paid-in capital Retained earnings Total stockholders' equity