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 $900\mathrm{.}000$ 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{.}00.$ All of the company's sales are on account:

$\backslash$table$[[\backslash$table$[[$Weller Corporation$],[$Comparative Balance Sheet$],[($dollars in thousands$)]],$This Year,Last Vear$],[$Assets$],[$Cash$,$$$240,$$$510$