Additional Problem 5 The following information is taken from the accounting records of Cullumber Corporation, a 31, 2018. public company, for the d Dece Accounts receivable -Retained earnings, January-1,201 $95,000 274,000 100,000 1,206,000 735,000 Loss on operation of discontinued operations (before tax) Cost of goods sold Cash Common shares (25,000 common shares outstanding) Dividend revenue Inventory Unearned service revenue Land Interest expense Administrative expenses Notes payable (maturity 2023)- Accounts payable 61,000 250,000 17,800 129,000 3,500 375,000 18,200 155,000 248,000 60,100 149,000 Gain on sale of discontinued operations (before tax) Depreciation expense50,800 12,600 Loss on sale of equipment (before tax) Cullumber Corporation is subject to 30% income tax rate Prepare a multiple-step income statement in good form for cullumber Corporation (earnings per share informat Cullumber Corporation Income Statement