Catena's Marketing Company has the following adjusted trial balance at the end of the current year. Cash dividends of $650 were declared at the end of the year, and 620 additional shares of common stock ($0.10 par value per share) were issued at the end of the year for $2,480 in cash (for a total at the end of the year of 820 shares). These effects are included below:

Catenas Marketing Company
Adjusted Trial Balance
End of the Current Year
	Debit				Credit
Cash	$	1,570
Accounts receivable		2,230
Interest receivable		230
Prepaid insurance		1,760
Long-term notes receivable		2,860
Equipment		16,500
Accumulated depreciation				$	2,880
Accounts payable					2,320
Dividends payable					650
Accrued expenses payable					3,900
Income taxes payable					2,670
Unearned rent revenue					430
Common Stock (820 shares)					82
Additional paid-in capital					3,528
Retained earnings					4,200
Sales revenue					37,250
Interest revenue					170
Rent revenue					580
Wages expense		18,600
Depreciation expense		1,770
Utilities expense		360
Insurance expense		710
Rent expense		9,300
Income tax expense		2,770
Total	$	58,660		$	58,660

Prepare a multistep income statement for the current year. (Round your earnings per share to 2 decimal places. )

CATENA'S MARKETING COMPANY Income Statement Operating revenues: 0 Total operating revenues Operating expenses: Total operating expenses 0 0 Other items: 0 Net income Earnings per share