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Catena's Marketing Company has the following adjusted trial balance at December 31, 2021. No dividends were declared. However. 480 shares issued at the end of the year for $4.800 are included below: Cash Debit $ 3, 300 Credit Hocounts receivable 4: 000 Interest receivable Prepaid insurance 280 Notes receivable ( long-term) 3, 400 Equipment 4, 600 Accumulated depreciation 17, 990 Hocounts payable 4, 800 Accrued expenses payable 4. 200 I ncome taxes payable 4, 820 Deferred rent revenue 3, 600 Contributed capital (960 shares) 1, 40 Retained earnings 5, 50 Sales revenue 3, 080 Interest revenue 15, 700 Rent revenue 280 Wages expense 1, 700 Depreciation expense 21, 300 Utilities expense 2, 700 Insurance expense 560 Rent expense 1> 650 Income tax expense 0, 800 4, 500 Total $75, 080 $ 75, 080 decimal places.) Prepare a multi-step statement of earnings in good form for 2021. Include earnings per share. (Round "Earnings per share" to 2 CATENA'S MARKETING COMPANY Statement of Earnings For the Year Ended December 31, 2021 Operating revenues: Sales revenue S 45,700 Total operating revenues 15,700 Operating expenses Depreciation expense 2.700 Utilities expense 560 Insurance expense 1,850 Rent expense 10,800 Income taxes expense 4,500 Wages expense 21,300 Total operating expenses 41,510 Earnings from operations 4,190 Other items: Interest receivable 4,000 Accounts receivable 3,300 Earnings before income taxes 11,490 Net earnings 11,490 Earnings per share 0.00