Catena's Marketing Company has the following adjusted trial balance at the end of the current year. Cash dividends of $630 were declared at the end of the year, and 570 additional shares of common stock ($0.10 par value per share) were issued at the end of the year for $2,280 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. (Round your earnings per share to 2 decimal places. )

Catena's Marketing Company Adjusted Trial Balance End of the current Year Debit Credit Cash $ 1,670 Accounts receivable 2,280 Interest receivable 210 Prepaid insurance 1,790 Long-term notes receivable 2,870 Equipment 15,800 Accumulated depreciation $ 2,810 Accounts payable 2,270 Dividends payable 630 Accrued expenses payable 3,900 Income taxes payable 2,530 Unearned rent revenue 470 Common Stock (800 shares) 80 Additional paid-in capital 3,430 Retained earnings 4,970 Sales revenue 36,950 Interest revenue 190 Rent revenue 560 Wages expense 18,900 Depreciation expense 1,700 Utilities expense 350 Insurance expense 740 Rent expense 9,700 Income tax expense 2,780 Total $ 58, 790 $ 58,790 CATENA'S MARKETING COMPANY Income Statement Operating revenues: Total operating revenues Operating expenses: Total operating expenses Other items: Net income Earnings per share