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 $21. 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 This Year Last Year $ 1,100 9,600 12,500 600 $1,410 8,300 11,800 640 23,800 22,150 10,700 10,700 48,735 37,504 48,204 $ 70,354 Liabilities and Stockholders' Equity Total property and equipment Total assets Current liabi Accounts payable Accrued abilities 59,435 $ 83,235 $ 19,400 980 $ 17,600 760