Catena's Marketing Company has the following adjusted trial balance at the end of the current year. Cash dividends of $$600$ were

declared at the end of the year, and $500$ additional shares of common stock $($ $$0\mathrm{.}10$ par value per share$)$ were issued at the end of the

year for $$3,000$ in cash $($for a total at the end of the year of $800$ shares$).$ These effects are included below:

Prepare a multistep income statement for the current year.

Note: Round vour earninas ber share to $2$ decimal blaces.