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Measures of liquidity, Solvency, and Profitability 2011 The comparative financial statements of Marshall Inc. are as follows. The market price of Marshall common stock was $ 64 on December 31, 20Y2. Marshall Inc. Comparative Retained Earnings Statement For the Years Ended December 31, 20Y2 and 2041 2012 Retained earnings, January 1 $1,022,950 $867,850 Net income 236,800 177,800 Total $1,259,750 $1,045,650 Dividends: On preferred stock $7,700 $7,700 On common stock 15,000 15,000 Total dividends $22,700 $22,700 Retained earnings, December 31 $1,237,050 $1,022,950 Marshall Inc. Comparative Income Statement For the Years Ended December 31, 20Y2 and 20Y1 2012 2011 Sales $1,331,200 478.850 Cost of goods sold Gross profit $852,850 $391,610 230,000 Selling expenses Administrative expenses Total operating expenses Income from operations $621,610 $1,445,400 520,490 $924,910 $320.370 272,900 $593.220 5331,640 17.450 $349,100 80,000 $269,100 32,300 $236.800 $231,240 14,760 Other revenue $246,000 44,000 Other expense (interest) Income before income tax $202,000 Income tax expense 24,200 Net Income $177.800 Marshall Inc. Comparative Balance Sheet December 31, 2012 and 20Y1