value: 10.00 points Comparative financial statements for Heritage Antiquing Services for the fiscal year ending December 31 appear below. The company did not issue any new common or preferred stock during the year. A total of 600 thousand 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. The market value of the company's common stock at the end of the year was $20. All of the company's sales are on account. Heritage Antiquing Services Comparative Balance Sheet dollars in thousands) This Year Last Year Assets Current assets: Cash Accounts receivable, net Inventory Prepaid expenses $ 1,100 1,320 8,100 13,500 10,600 560 9,900 780 Total current assetS 25,28020,580 Property and equipment: Land Buildings and equipment, net 9,100 9,100 50,99640,678 60,09649,778 $85,376 $70,358 Total property and equipment Total assets Liabilities and Stockholders' Equity Current liabilities: Accounts payable Accrued payables Notes payable, short term $18,700 $18,500 840 190 950 190 19,840 9,530 9,200 29,04028,730 Total current liabilities Long-term liabilities: Bonds payable 9,200 Total liabilities Stockholders' equity: Preferred stock Common stock Additional paid-in capital 1,000 600 4,000 1,000 600 4,000 Total paid-in capital Retained earnings 5,600 50,736 36,028 5,600 Total stockholders' equity 56,33641,628 Total liabilities and stockholders' equity $85,376 $70,358