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 $ 64 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 Total Dividends On preferred stock On common stock Total dividends Retained earnings, December 31 20Y2 20Y1 $ 1,410,450 330,000 $ 1,196,350 245,000 $ 1,740,450 $ 1,441,350 $10,500 20,400 $ 30,900 $ 1,709,550 $10,500 20,400 $ 30,900 $1,410,450 Marshall Inc. Comparative Income Statement For the Years Ended December 31, 2012 and 20Y1