Earnings per Share and Multiple-Step Income Statement The following summarized data are related to Garner Corporation's operations: Sales revenue Cost of goods sold Selling expenses Administrative expenses Loss from plant strike Income tax expense Shares of common stock Outstanding at January 1 $2,216,000 1,290,000 180,000 142,800 95,000 204,000 65,000 shares 17,000 shares 3,000 shares Additional issued at April 1 Additional issued at August 1 Required Prepare a multiple-step income statement for Garner Corporation. Include earnings per share disclosure at the bottom of the income statement. Garner Corporation has no preferred stock