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, 2012 and 2011 Retained earnings, January 11 Net income Total Dividends 2012 2011 $1,932,300 $1,627,500 444,000 $2,376,300 333,400 $1,960,900 On preferred stock $5,600 $5,600 On common stock 23,000 23,000 Total dividends $28,600 $28,600 Retained earnings, December 311 $2,347,700 $1,932,300