Nineteen Measures of Solvency and Profitability The comparative financial statements of Bettancort Inc. are as follows. The market price of Bettancort Inc. common stock was $71.25 on December 31, 2016. Bettancort Inc. Comparative Retained Earnings Statement For the Years Ended December 31, 2016 and 2015 Retained earnings, January 11 Add net income for year Total Deduct dividends: On preferred stock On common stock Total Retained earnings, December 31 2016 2015 $2,655,000 $2,400,000 300,000 280,000 $2,955,000 $2,680,000 $15,000 $15,000 $25,000 $2,930,000 $2,655,000 10,000 $25,000 10,000 Bettancort Inc. Comparative Income Statement For the Years Ended December 31, 2016 and 2015