4. (5 points) The following information was taken from the records of Carla Inc. for the year 2017: Income tax rate is 25%. Gain on sale of equipment $65,300 Preferred Stock dividends $22,200 Loss on discontinued operations (pretax) 115,000 Retained earnings January 1, 2017 651,900 Administrative expenses 260,100 Cost of goods sold 724,300 Rent revenue 45,400 Selling expenses 310,100 Loss on write-down of inventory 69,700 Sales Revenue 1,889,200 Interest expense 85,770 Common shares outstanding during 2017 were 102,000. Required: a. Calculate earnings per share for income from continuing operations b. Calculate earnings per share for discontinued operations c. Calculate earnings per share for net income