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 $27. 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 Buildings and equipment, net Weller Corporation Comparative Balance Sheet (dollars in thousands) This Year Last Year $ 1,210 10,800 12,600 750 $ 1,280 7,700 11,400 580 25,360 20,960 10,900 10,900 45,226 35,568 56,126 46,468 $ 81,486 $ 67,428 Total property and equipment Total assets Current liabilities: Accounts payable Liabilities and Stockholders' Equity $ 19,800 1,090 170 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 $ 17,700 760 170 21,060 18,630 8,700 29,760 8,700 27,330 600 600 4,000 4,000 4,600 4,600 47,126 35,498 51,726 40,098 $ 81,486 $ 67,428