Measures of liquidity, Solvency, and Profitability The comparative financial statements of Marshall Inc. are as follows. The market price of Marshall common stock was $ 59 on December 31, 2012. Marshall Inc. Comparative Retained Earnings Statement For the Years Ended December 31, 2012 and 20Y1 Retained earnings, January 1 Net income Dividends: 2012 20Y1 $3,493,350 $2,954,150 799,200 605,100 On preferred stock (12,600) (12,600) On common stock (53,300) (53,300) Retained earnings, December 31 $4,226,650 $3,493,350