Earnings per Share and Multiple-Step Income Statement The following summarized data relate to Bowden Corporations current operations:

Sales revenue	$745,000
Cost of goods sold	450,000
Selling expenses	58,000
Administrative expenses	72,000
Loss on sale of equipment	5,000
Income tax expense	64,000
Shares of common stock
Outstanding at January 1	15,000	shares
Additional issued at May 1	7,000	shares
Additional issued at November 1	2,000	shares

Required Prepare a multiple-step income statement for Bowden Corporation for the year. Include earnings per share disclosure at the bottom of the income statement.

Do not use negative signs with any of your answers below.

BOWDEN CORPORATION Income Statement For the Year Ended December 31
Sales Revenue		Answer
Cost of Goods Sold		Answer
Gross Profit on Sales		Answer
Selling Expenses	Answer
Administrative Expenses	Answer	Answer
Operating Income		Answer
Loss on Sale of Equipment		Answer
Income before Taxes		Answer
Income Tax Expense		Answer
Net Income		Answer
Earnings per share of Common Stock		Answer

I need the earnings per share of common stock answered. The answer is not any of these... $3, $4, $4.43, $2.82, or $7.38!!!!!