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 $910,000$ 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 $$23\mathrm{.}50.$ All of the company's sales are on account.