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 $26. 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 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 Additional paid-in capital Total paid-in capital Retained earnings Total stockholders' equity Total liabilities and stockholders' equity This Year Last Year $ 1,270 10,800 13,600 $1,400 8,400 12,400 630 590 26,300 22,790 10,100 10,100 39,408 38,994 49,508 49,094 $ 75,888 $ 71,884 $ 19,000 $18,700 1,060 790 0 130 20,060 19,620 8,600 8,600 28,660 28,220 2,000 2,000 4,000 4,000 6,000 6,000 41,148 37,664 47,148 43,664 $ 75,808 $ 71,884