Catena's Marketing Company has the following adjusted trial balance at December 31, 2021. No dividends were declared. However, 440 shares issued at the end of the year for $4,400 are included below: Cash Accounts receivable Interest receivable Prepaid insurance Notes receivable (long-term) Equipment Accumulated depreciation Accounts payable Accrued expenses payable Income taxes payable Deferred rent revenue Contributed capital (880 shares) Retained earnings Sales revenue Interest revenue Rent revenue Wages expense Depreciation expense Utilities expense Insurance expense Rent expense Income tax expense Total Debit $ 2,900 Credit 3,600 240 3,000 4,200 17,390 $ 4,400 3,800 4,620 3,400 1,200 5,100 2,840 44,100 240 1,500 20,900 2,500 520 1,450 10,400 4,100 $71,200 $71,200 Answer is complete but not entirely correct. CATENA'S MARKETING COMPANY Statement of Earnings For the Year Ended December 31, 2021 Operating revenues: Sales revenue Total operating revenues $ 44,100 44,100 Operating expenses: Wages expense Depreciation expense Utilities expense Rent expense Insurance expense 20,900 2,500 520 10,400 1,450 Total operating expenses 35,770 Earnings from operations 8,330 Other items: Interest revenue 240 Rent revenue 1,500 Earnings before income taxes Income taxes expense Net earnings Earnings per share 10,070 4,100 SASA $ 5,970 $ 13.57