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 510 additional shares of common stock ($0.10 par value per share) were issued at the end of the year for $2,040 in cash (for a total at the end of the year of 830 shares). These effects are included below: Catena's Marketing Company Adjusted Trial Balance End of the current Year Debit Credit Cash $ 1,670 Accounts receivable 2,330 Interest receivable 270 Prepaid insurance 1,760 Long-term notes receivable 2,900 Equipment 16,600 Accumulated depreciation $ 2,950 Accounts payable 2,270 Dividends payable 630 Accrued expenses payable 3,780 Income taxes payable 2,690 Unearned rent revenue 420 Common Stock (830 shares) 83 Additional paid-in capital 3,487 Retained earnings 4,560 Sales revenue 37,050 Interest revenue 130 Rent revenue 610 Wages expense 18,400 Depreciation expense 1,720 Utilities expense 380 Insurance expense 720 Rent expense 9,200 Income tax expense 2,710 Total $ 58,660 $ 58,660 CATENA'S MARKETING COMPANY Income Statement For the current year Operating revenues: 0 Total operating revenues Operating expenses: Total operating expenses 0 0 Other items: 0 Net income Earnings per share