The Dow Jones industrial average set a new closing record today, ending at 12,416.76, up 99.26, or 0.81%. The previous record close was 12,342.55 set on Nov. 17. Robust earnings reports from Bear Stearns and Lehman Brothers helped propel the markets. The S&P 500 closed up 12.28, or 0.87%, at 1,425.49; and the Nasdaq composite ended up 21.44, or 0.88%, at 2,453.85. All numbers are preliminary.