eBook Problem-Solving Strategy Nineteen Measures of Solvency and Profitability The comparative financial statements of Bettancort Inc. are as follows. The market price of Bettancort Inc. common stock was $71.25 on December 31, 2014. Bettancort Inc. Comparative Retalned Earnings Statement For the Years Ended December 31, 2014 and 2013 2014 2013 280,000 Add net income for year............ .. Total Deduct dividends: . . . . 300,000 $2955,000 10,000 S 25,000 10,000 25,000 Total . . . Bettancort Inc. Comparative Income Statement For the Years Ended December 31, 2014 and 2013 cember 31, 2014 and 201:3 2014 2013 $1,212,000 $1,010,000 10,000 $1,200,000 $1,000,000 .. Sales (all on account) Sales returns and allowances Net sales. 12,000