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 $1,000,000$ 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 $$0\mathrm{.}75$ last year and $$0\mathrm{.}40$ this year. The market value of the company's common stock at the end of this year was $$28\mathrm{.}00.$ All of the company's sales are on account.

$\backslash$table$[[\backslash$table$[[$Weller Corporation$],[$Comparative Balance Sheet$],[($dollars in thousands$)]]],[\backslash$table$[[$Assets$],[$Current assets:$]]],[$Cash$,1,300,],[$Accounts receivable, net,$16,400,\backslash$table$[[1,610],[9,250]]],[$Inventory$,10,700,9,000],[$Prepaid expenses,$2,000,2,500],[$Total current assets,$30,400,22,360],[$Property and equipment:$],[$Land$,8,000,8,000],[$Buildings and equipment, net,$21,200,21,000],[$Total property and equipment,$29,200,29,000],[$Total assets,$$,],[\backslash$table$[[$Liabilities and Stockholders' Equity$],[$Current liabilities:$]]],[$Accounts payable,$$,$$