Measures of liquidity, Solvency and Profitability The comparative financial statemerits of Stargel Inc. are as follows. The market price of Stargel common stock was $119.70 on December 31, 2012. Stargel Inc. Comparative Retained Earnings Statement For the Years Ended December 31, 2012 and 2011 Retained earnings, January 11 Net income Dividends: On preferred stock On common stock Increase in retained earnings Retained earnings. December 21 Stargel Inc. 2012 2011 $5,375,000 $4.545.000 $900,000 $925,000 (45.000) (45,000) (50,000) (50,000) $805,000 $830,000 $5,100,000 $5,375,000