Measures of liquidity, Solvency, and Profitability The comparative financial statements of Marshall Inc. are as follows. The market price of Marshall common stock was $ 67 on December 31, 2012 Marshall Inc. Comparative Retained Earnings Statement For the Years Ended December 31, 2012 and 2041 2012 Retained earnings, January 1 $1,930,000 Net income 444,000 20Y1 $1,621,800 332,200 Dividends: On preferred stock (5,600) (18,400) On common stock (5,600) (18,400) $1,930,000