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 930,000 shares of common stock were outstanding. The interest rate on the bond payable was 12%, 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 $24.50. All of the company's sales are on account. Weller Corporation Comparative Balance Sheet (dollars in thousands) 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: This Year Last Year $ 4,038 15,700 $ 4,140 10,400 10,350 8,720 1,930 2,360 32,018 25,620 7,300 7,300 20,500 27,800 20,300 27,600 $ 59,818 $ 53,220 $ 10,800 860 430 $ 8,950 1,350 430 12,090 10,730 8,750 8,750 20,840 19,480 930 930 4,850 4,850 5,780 5,780 33,198 27,960 38,978 33,740 Total liabilities and stockholders' equity $ 59,818 $ 53,220 Common stock Additional paid-in capital Total paid-in capital Retained earnings Total stockholders' equity