Dynamite Sales (organized as a corporation on September 1, 2022) has completed all but the closing process in the accounting cycle for the second year ended August 31, 2024. Dynamite's trial balance follows:

DYNAMITE SALES
Trial Balance
At August 31, 2024
Account Titles	Debit	Credit
Cash	$ 49,100
Accounts receivable	39,720
Office supplies	410
Company vehicles (delivery vans)	28,400
Accumulated depreciation, company vehicles		$ 10,000
Equipment	4,100
Accumulated depreciation, equipment		1,040
Accounts payable		17,625
Income taxes payable		-
Salaries payable		1,490
Long-term debt		23,400
Common stock (par $1; 30,400 shares)		30,400
Additional paid-in capital		5,900
Retained earnings (includes $4,200 in dividends declared and paid during the year)		4,075
Sales revenue		83,800
Cost of goods sold	28,400
Operating expenses (detail omitted to conserve time)	17,600
Depreciation expense	6,350
Interest expense	3,650
Income tax expense (not yet computed)	-
Totals	$ 177,730	$ 177,730

a. Complete the classified (multiple-step) income statement for the reporting year ended August 31, 2024. Include income tax expense, assuming a 25 percent tax rate.

Note: Round your "Earnings per share" to 2 decimal places.