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 890.000 shares of common stock were outstanding. The interest rate on the bond payable was 12%, 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 $22.50. All of the company's sales are on account. Assets Current assets: Cash Accounts receivable, net Inventory Weller Corporation Comparative Balance Sheet (dollars in thousands) This Year Last Year! $ 4,774 15,300 10,150 $ 5,550 10,200 8,560 1.899 2.280