Comparative financial statements for Weller Corporation for the fiscal year ending December 31 appear below. The company did not issue any new common or preferred shares during the year. A total of 810,000 common shares were outstanding. The interest rate on the bond payable was 10%, the income tax rate was 40%, and the dividend per share of common shares was $0.50. The market value of the company's common shares at the end of the year was $16 each. All of the company's sales are on account.