Google LLC provided the following data for the year ended December 31, 2023:

Item	Amount
Sales revenue	$4,500,000
Cost of goods sold	$2,800,000
Operating expenses	$600,000
Interest expense	$100,000
Dividend revenue	$30,000
Income tax expense	$200,000
Preferred stock dividends	$20,000
Preferred stock	$400,000
Common stock	$2,000,000
Retained earnings, Jan 1, 2023	$500,000

Instructions:

Prepare a multi-step income statement.

Compute the earnings per share.

Prepare a retained earnings statement.

Compute the times interest earned ratio.