Measures of liquidity, Solvency and Profitability The comparative financial statements of Marshall Inc. are as follows. The market price of Marshall Inc. common stock was $ 55 on December 31, 2012. Marshall Inc. Comparative Retained Earnings Statement For the Years Ended December 31, 20Y2 and 20Y1 20Y2 20Y1 $ 781,200 $ 665,000 Retained earnings, January 1 Net income Total Dividends On preferred stock On common stock Total dividends Retained earnings, December 31 177,600 $ 958,800 136,200 $ 801,200 $5,600 14,400 $ 20,000 $ 5,600 14,400 $ 20,000 $ 938,800 $ 781,200 Marshall Inc. Comparative Income Statement For the Years Ended December 31, 2012 and 20Y1