Following are accounts and balances, in random order, from the adjusted trial balance of Deck Corp. at December 31. Debits equal credits, all amounts are correct, all accounts have normal balances, and a perpetual FIFO inventory system is used. Required a. Prepare a single-step income statement including the earnings per share disclosure. b. Prepare a classified balance sheet. c. Assume that between December 31 and issuance of the financial statements, a flood damaged the finished goods inventory in an amount estimated to be $20,000. This event has not been (and should not have been) recognized in the current year statements. However, disclosure in the current year's statements is required. Prepare the necessary disclosure