Measures of liquidity, Solvency, and Profitability The comparative financial statements of Marshall Inc. are as follows. The market price of Marshall common stock was $ 71 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 Total Dividends: On preferred stock On common stock Total dividends Retained earnings, December 31 20Y2 20Y1 $1,168,875 $996,225 273,600 204,000 $1,442,475 $1,200,225 $8,400 $8,400 22,950 22,950 $31,350 $1,411,125 $31,350 $1,168,875 Marshall Inc. Comparative Income Statement For the Years Ended December 31, 2012 and 20Y1