A firm has the following accounts and financial data for 2019: Sales revenue $8,400 Accounts payable $300 Net fixed assets $3,500 Interest expense $125 Account receivables $500 General and administrative expense $200 Accumulated depreciation $1,400 Cost of goods sold $1,800 depreciation $100 Salaries and wages $300 Selling and marketing expense $150 Common stock dividends $100 Preferred stock dividends $40 Tax rate 35% Number of common shares outstanding 1,500 a) Use the suitable information from the table above to prepare the income statement for the year ended 2019. b) Calculate Earnings per share.