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 500,000 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 $22. 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: Land Weller Corporation Comparative Balance Sheet (dollars in thousands) 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: Common stock Additional paid-in capital Total paid-in capital Retained earnings Total stockholders' equity Total liabilities and stockholders' equity This Year Last Year $ 1,080 9,400 13,700 790 $ 1,240 7,400 10,900 630 24,970 20,170 10,300 10,300 39,258 35,432 49,558 45,732 $ 74,528 $ 65,902 $ 19,800 $ 17,600 910 800 170 170 20,880 18,570 9,800 30,680 9,800 28,370 500 500 4,000 4,000 4,500 4,500 39,348 43,848 $ 74,528 33,032 37,532 $ 65,902