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 560 additional shares of common stock ($0.10 par value per share) were issued at the end of the year for $2,240 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	$1,560
Accounts receivable	2,280
Interest receivable	170
Prepaid insurance	1,600
Long-term notes receivable	2,840
Equipment	16,900
Accumulated depreciation		$2,860
Accounts payable		2,360
Dividends payable		600
Accrued expenses payable		3,820
Income taxes payable		1,386
Unearned rent revenue		360
Common Stock (820 shares)		82
Additional paid-in capital		3,538
Retained earnings		5,130
Sales revenue		37,250
Rent revenue		680
Interest revenue		170
Wages expense	18,900
Depreciation expense	1,740
Utilities expense	360
Insurance expense	800
Rent expense	9,700
Income tax expense	1,386
Total	$58,236	$58,236

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