The company did not issue any new common stock during the year. A total of 500,000 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 $22. All of the company's sales are on account. Weller Corporation Comparative Balance Sheet (dollars in thousands) ed ok nt nt ences 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 This Year Last Year $ 1,140 10,100 13,800 790 $ 1,390 8,100 11,800 600 25,830 21,890 9,800 9,800 38,241 48,041 34,769 44,569 $ 73,871 $ 18,700 1,040 220 19,960 ,600 28,560 $ 66,459 $10,400 850 220 19.470 8,600 28,070 500 500 4,000 4,000 4,500 4,500 Total paid-in capital Retained earnings 40,011 Total stockholders' equity 45,311 Total liabilities and stockholders' equity $73,071 33,009 30,389 $ 66,459