available for Company Income Statements (\$000) "Calculated by dividing the earnings available for common stockholders by the number of shares of common stock outstanding: 76,262 in 2019 and 76,244 in 2018 . Earnings per share in 2019: $221,00076,262=$2.90; in 2018: $138,00076,244=$1.81. bCalculated by dividing the dollar amount of dividends paid to common stockholders by the number of shares of common stock outstanding. Dividends per share in 2019:$98,00076,262=$1.29; in 2018: $57,18376,244=$0.75. Bartett Compung how a varici Bartlett Company Statement of Retained Earnings (\$000) for the Year Ended December 31, 2019 3-18 Using Tables 3.1, 3.2, and 3.3, conduct a complete ratio analysis of the Bartlett Company for the years 2018 and 2019. You should assess the firm's liquidity, activ. ity, debt, and profitability ratios. Highlight any particularly positive or negative developments that you uncover when comparing ratios from 2018 and 2019