Comparative financial statements for Weller Corporation, a merchandising company, for the fiscal 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 $0.40. The market value of the company's common stock at the end of the year was $23.50. All of the company's sales are on account. Weller Corporation Comparative Balance Sheet (dollars in thousands) This Year Last Year Assets Current assets: 1,506 1,720 Cash 15,500 10.300 Accounts receivable, net 10,250 8,640 Inventory 1,910 2,320 Prepaid expenses 29,166 22,980 Total current assets Property and equipment: 7,100 7.100 20,300 20,100 Buildings and equipment, net 27,400 27,200 Total property and equipment $56,566 $50,180 Total assets