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 600,000 shares of common stock were outstanding. The interest rate on the bond payable was 10%, 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 this year was $27. All of the company's sales are on account. ative Balance Sheet (dollars in thousands) Current assets 1,150 1,230 7,500 12,100 12,200 690 0E01,620 10,900 Inventory 700 24,850 and 10,800 2,700 10,800 42,320 63,50053,120 $88,350 $74,740 Buildings and equipment, net Total assets Liabilities and Current liabilities $19,400 $19,300 870 130 20,300 Accrued Notes payable, short term 940 130 20,4700 9,500 30 29,970 0 Total current liabilities ities: 9,500 29,800 Total liabilities Common stock 600 600 4,000 4 000 4,600 Additional paid-in capital 4,600 Total stoc Total 1iabilities and 53,78040,340 58,380 44,940 $88,350 $74,740