From the adjusted trial balance for Worker Products Company given below,

a) prepare a multiple-step income statement

b) determine the earnings per share if 40,550 shares were issued and were outstanding.

Worker Products Company Adjusted Trial Balance
For the Year Ended December 31, 2019
(In thousands, except earnings per share)
Delivery expense	2,690
Depreciation sales equipment	6,480
Depreciation office furniture and equipment	3,960
Officers salaries	4,900
Sales commissions	7,980
Interest expense	1,860
Cost of goods sold	63,570
Income tax	7,580
Rent revenue	17,230
Sales Discounts	1,500
Sales Returns and Allowances	5,000
Sales revenue	102,500