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 this year was $20. All of the company's sales are on account. Weller Corporation Comparative Balance Sheet (dollars in thousands) 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 term Total current liabilities. Long-term liabilities: Bonds payable Total liabilities Stockholders' equity: Common stock Additional paid-in capital Total paid-in capital Retained earnings Total stockholders' equity Total liabilities and stockholders' equity This Year Last Year $ 5,078 12,600 $ 5,190 9,250 9,850 8,320 1,830 2,160 29,358 24,920 6,300 6,300 19,500 19,300 25,800 25,600 $ 55,158 $ 50,520 $ 9,800 $ 8,450 660 850 330 330 10,790 9,630 8,750 8,750 19,540 18,380 830 830 4,350 4,350 5,180 5,180 30,438 26,960 35,618 32,140 $ 55,158 $ 50,520