A firm has the following accounts and financial data for 2019: Sales revenue $10,200 Accounts payable $900 Net fixed assets $2,500 Interest expense $425 Account receivables $800 General and administrative expense $280 Accumulated depreciation $1,000 Cost of goods sold $1,500 depreciation $200 Salaries and wages $370 Selling and marketing expense $165 Common stock dividends $350 Preferred stock dividends $45 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