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 $830,000$ 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 $$20.$ All of the company's sales are on account.