2 The following balances were taken from the books of Sheffield ASA on December 31, 2022. Interest revenue 96,320 Accumulated depreciation-equipment 44,800 Cash 57,120 Accumulated depreciation-buildings 31,360 Sales revenue 1,433,600 Notes receivable 173,600 Accounts receivable 168,000 Selling expenses 217,280 Prepaid insurance 22,400 Accounts payable 190,400 Sales returns and allowances 168,000 Bonds payable 112,000 Allowance for doubtful accounts 7,840 Administrative and general expenses 108,640 Sales discounts 50,400 Accrued liabilities 35,840 Land 112,000 Interest expense 67,200 Equipment 224,000 Notes payable 112,000 Buildings 156,800. Loss from impairment of plant assets 134,400 Cost of goods sold 695.520 Share capital-ordinary 560,000 Retained earnings 23,520 Assume the total effective tax rate on all items is 34% Prepare an income statement; 100,000 ordinary shares were outstanding during the year. (Round answers to O decimal places, e.g. 1,251 and round earnings per share to 2 decimal places, e.g. 1.48.) MacBook Pro a $ A 4 #3 M % 25 96 61 &7 K 8 .00