omparative financial statements for Weller Corporation, a merchandising company, for the year ending December 31 appear below. he company did not issue any new common stock during the year. A total of 500,000 shares of common stock were outstanding. The terest 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 ear and $0.40 this year. The market value of the company's common stock at the end of this year was $23. All of the company's sales are on account Weller Corporation Comparative Balance Sheet (dollars in thousands) This Year Last Year 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 Current liabilities: Accounts payable Liabilities and Stockholders' Equity 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 $1,190 $1,350 10,100 13,900 8,300 11,700 680 530 25,870 21,880 10,500 10,500 54,092 64,592 $ 90,462 38,014 48,514 $ 70,394 $ 20,200 1,030 210 21,448 $ 19,100 750 210 20,060 9,600 31,040 9,600 29,660 500 500 4,000 4,000 4,500 4,500 54,922 36,234 59,422 40,734 $90,462 $ 70,394 13