Measures of liquidity, Solvency, and Profitability The comparative financial statements of Marshall Inc. are as follows. The market price of Marshall common stock was $ 64 on December 31, 2012. Marshall Inc. Comparative Retained Earnings Statement For the Years Ended December 31, 20Y2 and 20Y1 Retained earnings, January 1 Net income Dividends: On preferred stock On common stock Retained earnings, December 31 Sales 20Y2 20Y1 $1,696,875 $1,436,125 379,600 294,100 (11,900) (11,900) (21,450) (21,450) $2,043,125 $1,696,875 Marshall Inc. Comparative Income Statement For the Years Ended December 31, 20Y2 and 20Y1 20Y2 $2,069,915 20Y1 $1,907,070