Cullumber Corporation's capital structure consists of 50,000 shares of common stock. At December 31,2025 an analysis of the accounts and discussions with company officials revealed the following information: The amount of income taxes applicable to income was $59,520, excluding the tax effect of the discontinued operations loss, which amounted to $28,200. (a) Prepare a multiple-step income statement. (Round earnings per share to 2 decimal places, e.g. $5.25.) Other Revenue and Expense 206600 Dividends Declared : 7100 Earnings per share of common stock: Dividends Declared Gross Profit / (Loss) Income Before Income Taxes Income from Continuing Operations Net Income / (Loss) Operating Expenses Operating Income Other Revenue and Expense Retained Earnings, December 31, 2025 Retained Earnings, January 1, 2025 Sales Revenue Total Operating Expenses Earnings per share of common stock: LalIIS JEI sIaIE UI LUIIIIIIISLUK