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 $800,000$ 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 $$18.$ All of the company's sales are on account.

$\backslash$table$[[\backslash$table$[[$Weller corporation$],[$Comparative Balance Sheet$],[($dollars in thousands$)]],$This Year,Last Year$],[\backslash$table$[[$Assets$],[$Current assets:$]]],[\backslash$table$[[$Current assets:$],[$Cash$]]],[$Accounts receivable, net,$12,390,9,100],[,9,700,8,200],[$Prepaid expenses,$1,800,2,100],[\backslash$table$[[$Total current assets$],[$Property and$]],25,080,20,960],[\backslash$table$[[$Property and equipment:$],[$Land$]],,],[\backslash$table$[[$Land$],[$Buildings and equipment, net$]],\backslash$table$[[6,000],[6000]],6,000],[$Buildings and equipment, net,$19,200,19,000],[$Total property and equipment,$25,200,25,000],[$Total assets,$$50,280,$$$45,960$