A firm has the following accounts and financial data for 2021: Sales revenue $10,000 Accounts payable $500 Net fixed assets $2,500 Interest expense $200 Account receivables $500 General and administrative expense $200 Accumulated depreciation $1,000 Cost of goods sold $2,000 Depreciation $300 Salaries and wages $300 Selling and marketing expense $150 Common stock dividends $700 Preferred stock dividends $500 Tax rate 40% Number of common shares outstanding 1,000 Use the suitable information from the table above to prepare the income statement for the year ended 2021. b) Calculate Earnings per share. Fill the missing values in the table below: Balance Sheet Dana Dairy Products December 31, 2021 Cash $3,000 Account Receivables Inventories $5,350 Total current assets $16,250 Gross fixed assets $35,000 Less: Accumulated Depreciation Net Fixed Assets $21,750 Total Assets Accounts payable $8,000 Accruals $6,675 Total current liabilities Long-term debts Total liabilities Common stock @ $1 par 700 shares issued and outstanding Retained earnings $14,000 Total stockholders' equity Total liabilities and equity