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 $22. All of the company's sales are on account. Weller Corporation Comparative Balance Sheet (dollars in thousands) This Year Last Year $ 1,250 $ 1,240 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: 9,600 12,600 7,700 12,500 640 560 24,090 22,000 10,100 10,100 45,415 38,574 55,515 48,674 $ 79,605 $ 70,674 $ 18,900 $ 17,800 1,000 290 20,190. 770 290 18,860 9,600 9,600 29,790 28,460 700 700 Additional paid-in capital 4,000 4,000 4,700 46 116 Total liabilities. Stockholders' equity: Common stock Total paid-in capital 4,700 baut