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. 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 Weller Corporation Comparative Balance Sheet (dollars in thousands) This Year Last Year $ 1,140 9,200 13,900 770 $ 1,230 7,300 12,500 520 25,010 21,550 10,800 10,800 45,912 42,796 56,712 53,596 $ 81,722 $ 75,146 Total assets Liabilities and Stockholders' Equity Current liabilities: Accounts payable Accrued liabilities Notes payable, short term Total current liabilities Long-term liabilities: Bonds payable $ 20,400 910 0 $ 18,500 840 260 21,310 19,600 9,900 9,900 Total liabilities 31,210 29,500 Stockholders' equity: Common stock 2,000 2,000 Additional paid-in capital 4,000 4,000 Total paid-in capital 6,000 6,000