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 890,000 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 $0.75 last year and $0.40 this year. The market value of the company's common stock at the end of the year was $22.50. All of the company's sales are on account. Weller Corporation Comparative Balance Sheet (dollars in thousands) This Year Last Year $ 4,774 15.300 10,150 1,890 32,114 5. SSO 10,200 8,550 2,280 26,590 6,900 20,100 27,000 $59, 114 6,900 19.900 26,800 $53.390 Assets Current assets Cash Accounts receivable, net Inventory Prepaid expenses Total current assets Property and equipment: Land Buildings and equipment, net Total property and equipment Total assets Liabilities and stockholders' Equity Current liabilities Accounts payable Accrued liabilities Notes payable, short ten Total current liabilities Long-term liabilities: Bonds payable Total liabilities Stockholders equity Connon stock Additional paid-in capital Total paid-in capital Retained earnings Total stockholders' equity Total liabilities and stockholders' equity $10.400 $ 8,750 390 11,570 1,150 290 10,290 10,000 21,570 10,000 20,290 890 890 4.650 5,540 32,004 37,544 $59,114 4.650 5,540 27.560 33, 100 $53,390 1. Earnings per share 2. Price-earnings ratio 3. Dividend payout ratio 4. Dividend yield ratio 5. Book value per share