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 700,000 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 $20. All of the company's sales are on account Weller Corporation Comparative Balance Sheet (dollars in thousands) This Year Last Year Additional paid-in capital 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: Common stock Total paid-in capital $ 1,130 9,100 12,600 790 23,620 $ 1,350 7,300 12,000 650 21,300 10,600 10,600 43,850 37,060 54,450 47,660 $ 78,070 $ 68,960. $ 18,600 1,040 $18,800 820 e 170 19,640 19,790 9,000 9,000 28,640 28,790 2,000 2,000 4,000 4,000 6,000 6,000 Retained earnings 43,430 34,170 Total stockholders' equity 49,430 40,170 Total liabilities and stockholders' equity $ 78,070 $ 68,960