E4-17 a) ROLAND CARLSON INC Income Statement For the Year Ended December 31, 2017 Revenues Sales revenue Rent revenue Total revenues insert numbers in vellow cells xpenses Cost of goods sold Selling expenses Administrative expenses Total expenses Income from operations Other revenues and gains ain on sale of equipment Other expenses and losses nventory loss Income from continuing operations before income tax Income tax Income from continuing operations Discontinued operations Loss on discontinued operations Less: Applicable income tax reduction Net income Per share of common stock 100,000) Income from continuing operations (income from continuing operations Loss on discontinued operations, net of tax Net income (Net income 100.000) (C) CANTU INC. Retained Earnings Statement For the Year Ended December 31, 2017 Retained earnings, January 1, 2017 2017 Net income Dividends declared Retained earnings, December 31, 2017