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 940,000 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 $25. 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 $ 5,304 $ 5,350 15,800 10,450 10,400 8,760 1,940 2,380 33,444 26,940 7,400 7,400 20,600 20,400 28,000 27,800 $ 61,444 $ 54,740 $ 10,900 880 440 $ 9,000 1,400 440 12,220 10,840 10,000 10,000 22,220 20,840 940 940 4,900 4,900 5,840 5,840 28,060 33,900 $ 54,740 33,384 39,224 $ 61,444