A firm has the following accounts and financial data for 2022: Sales revenue $15,000 Accounts payable $5,000 Net fixed assets $4,500 Interest expense $400 Account receivables $1,500 General and $300 administrative expense Accumulated $1,000 depreciation Cost of goods sold $2,500 Depreciation $200 Salaries and wages $300 Selling and $150 marketing expense Common stock $700 dividends Preferred stock $500 dividends Tax rate 40% Number of common 2,000 shares outstanding a) Use the suitable information from the table above to prepare the income statement for the year ended 2021. b) Calculate Earnings per share