Earnings per Share and Multiple-Step Income Statement The following summarized data are related to Garner Corporation's operations:

Sales revenue	$3,108,000
Cost of goods sold	1,806,000
Selling expenses	252,000
Administrative expenses	200,200
Loss from plant strike	135,800
Income tax expense	285,600
Shares of common stock
Outstanding at January 1	61,000	shares
Additional issued at April 1	17,000	shares
Additional issued at August 1	3,000	shares

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.

Sales Revenue	_____	_____?
Cost of Goods Sold	______	_____?
Gross Profit on Sales		_______?
Selling Expenses	_____?
Administrative Expenses	________?	________?
Operating Income		_______?
Loss from Plant Strike		_______?
Income before Taxes		_______?
Income Tax Expense		_______?
Net Income		_______?
Earnings per share of Common Stock		_______?