Conrad Corp. has the following items for the year ending December 31, 2021. Create a multi-step income statement using the information provided. Please also include one regular EPS calculation. All amounts are pre-tax.

Figures:

Wage Expense	$131,600
Depreciation Expense	2,900
Retained Earnings, January 1, 2021	20,000
Lease Expense	4,500
Dividends Paid to common stockholders	6,000
Merchandise Inventory	23,000
Bonus Payable	31,000
Cash	103,400
Prepaid Insurance	7,000
Common Stock	241,880
Lease Revenue	21,000
Net loss from discontinued segment operations	45,000
Number of common shares outstanding	100,000
Taxes	20%

Preferred Dividends	10,000
Utilities Expense	23,000
Accounts Receivable	101,000
Gain from sale of discontinued segment assets	7,800
Buildings	140,000
Accumulated Depreciation	10,000
Allowance for Doubtful Accounts	2,800
Notes Payable ($5,000 due within 12 months)	90,000
Debt Investment, due in 28 months	156,000
Cost of Goods Sold	102,000
Ticket Revenue	455,000
Accrued Payables	26,000
Interest Expense	18,900