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 950,000 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 $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: This Year Last Year $770 $810 15,900 0.000 10,450 1,950 2,400 29,070 22,010 ,500 7,500 20,700 28, 200 $57,270 20,500 28,000 $ 50,0101 $9,050 $11,000 900 450 1,450 450 12,350 10,950 5,000 17,350 5,000 15,950 950 950 4,950 4,950 Total paid-in capital 5,900 5,900 Retained earnings 34,020 28,160 Total stockholders' equity 39,920 34,060 Total liabilities and stockholders' equity 557,270 $50,010 Common stock Additional paid-in capital