Comparative financial statements for Weller Corporation, a merchandising company, for the year ending December $31$ appear below.The company did not issue any 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.