Measures of liquidity, Solvency, and Profitability The comparative financial statements of Marshall Inc. are as follows. The market price of Marshall common stock was $ 60 on December 31, 2012. Marshall Inc. Comparative Retained Earnings Statement For the Years Ended December 31, 20Y2 and 20Y1 Retained earnings, January 11 Net income Dividends: On preferred stock On common stock Retained earnings, December 31 Sales 2012 20Y1 $785,100. $666,700 168,000 136,600 (5,600) (5,600) (12,600) (12,600) $934,900 $785,100 Marshall Inc. Comparative Income Statement For the Years Ended December 31, 20Y2 and 20Y1 2012 $1,001,560 2011 $922,740