Below are the accounts shown in the ledger of DowWe Inc for Nov 30, 2021, it contains the following data: Cash dividends --common 69,500 Operating Expenses 1,119,000 Cash dividends-preferred 25,000 Other Comprehensive Income - loss 89,000 on equity investment Common shares 324,500 Rent Revenue 57,000 Cost of goods sold 7,370,000 Preferred Shares 399,000 Depreciation expense 359,000 Retained Earnings Dec 1, 2020 750,000 9,029,000 Sales Addition Information 1.25% income tax 2. The communications devices division was discontinued on August 31. The profit from operations for the division up to that day was $18,800 before income tax. The division was sold at a loss of $79,500 before income tax. 3. There were 200,000 common and 5,000 preferred shares issued on December 1, 2020, with no changes during the year. Prepare a multiple-step income statement for the year, and calculate the Earnings Per Share