1 uan Real Estate Company (organized as a corporation on April 1, 2013) has completed the accounting cycle for the year ended March 31, 2024. Juan has also completed a correct trial balance as follows: JUAN REAL ESTATE COMPANY Adjusted Trial Balance At March 31, 2024 Account Titles Debit Credit Cash $ 71,000 Accounts receivable 53,800 Office supplies inventory 1,200 Automobiles (company cars) 48,000 Accumulated depreciation, automobiles $ 19,000 Office equipment 4,800 Accumulated depreciation, office equipment 1,900 Accounts payable 24,750 Salaries and commissions payable 2,400 Note payable, long term 48,000 Contributed capital (30,000 shares) 53,000 Retained earnings (on April 1, 2023) 10,050 Dividends declared 9,800 Sales commissions 86,000 Management fees 22,000 Operating expenses (detail omitted to conserve your time) 66,000 Depreciation expense (including $1,400 on office equipment) 9,100 Interest expense 3,400 Totals $ 267,100 $ 267,100 Assuming a 40 percent tax rate. Required: 1. Prepare a statement of earnings for the fiscal year ended March 31, 2024. (Round "Earnings per share" to 2 decimal places.)