how do you get earnings per share?

Using the accounts listed below, prepare a multiple-step income statement for Delta, Inc. for its fiscal year ending December 31, Year 1. The accounts are in random order, and you will NOT need to use all of the accounts listed. All of the balance sheet counts are not listed. All of the account balances are normal, and all amounts are in thousands. Refer to the income statement on page 30 of this Course Packet for the proper format for a multiple-step income statement. December 31, Year 1 Account Title Account Balance Cash... ..$2,000 Accounts Payable..... .30,000 Rent Expense.... .90,000 Miscellaneous Expense. ..20,000 Marketable Securities.. .10,000 Sales Discounts.... ..20,000 Salaries Expense. .100,000 Prepaid Rent.. .2,000 Gain on Sale offlinked Assan investment....10,000 Sales...... .900,000 Deferred Revenues... .20,000 Depreciation Expense.. .30,000 Cost of Goods Sold.. .450,000 Supplies Expense... ...80,000 Salaries Payable... ....2,000 Machinery....... ..150.000 Sales Returns & Allowances.. ..10,000 Retained Earnings, January 1, Year.. ..630,000 Accumulated Depreciation... .90,000 Interest Expense..... .5,000 Dividends.. ...40,000 Income Tax Rate... ..40% Using the accounts listed below, prepare a multiple-step income statement for Delta, Inc. for its fiscal year ending December 31, Year 1. The accounts are in random order, and you will NOT need to use all of the accounts listed. All of the balance sheet counts are not listed. All of the account balances are normal, and all amounts are in thousands. Refer to the income statement on page 30 of this Course Packet for the proper format for a multiple-step income statement. December 31, Year 1 Account Title Account Balance Cash... ..$2,000 Accounts Payable..... .30,000 Rent Expense.... .90,000 Miscellaneous Expense. ..20,000 Marketable Securities.. .10,000 Sales Discounts.... ..20,000 Salaries Expense. .100,000 Prepaid Rent.. .2,000 Gain on Sale offlinked Assan investment....10,000 Sales...... .900,000 Deferred Revenues... .20,000 Depreciation Expense.. .30,000 Cost of Goods Sold.. .450,000 Supplies Expense... ...80,000 Salaries Payable... ....2,000 Machinery....... ..150.000 Sales Returns & Allowances.. ..10,000 Retained Earnings, January 1, Year.. ..630,000 Accumulated Depreciation... .90,000 Interest Expense..... .5,000 Dividends.. ...40,000 Income Tax Rate... ..40%