I need help I can not figure out where the math fits into this assignment. I am looking for step by step direction. Please!

A. make a multiple-step income statement for the year ended December 31, Year 1, concluding with earnings per share. In computing earnings per share, assume that the average number of common shares outstanding was 100,000 and preferred dividends were $100,000. Enter all amounts as positive numbers EXCEPT in the Other income and expenses. In that section only, enter amounts that represent other expenses as negative numbers using a minus sign. (Round earnings per share to the nearest cent.)

B. make a retained earnings statement for the year ended December 31, Year 1.*

C. make a balance sheet in report form as of December 31, Year 1.*

*Read the instructions above each financial statement carefully. They may contain specific instructions for completing the statement.

Income Statement data:

Advertising expense $150,000

Cost of merchandise sold 3,700,000

Delivery expense 30,000

Depreciationexpense officebuildingsandequipment 30,000

Depreciationexpense-storebuildingsandequipment 100,000

Dividend revenue 4,500

Gain on sale of investment 4,980

IncomeofPinkberry Co.investment 76,800

Income tax expense 140,500

Interest expense 21,000

Interest revenue 2,720

Miscellaneous administrative expense 7,500

Miscellaneous selling expense 14,000

Office rent expense 50,000

Office salaries expense 170,000

Office supplies expense 10,000

Sales 5,254,000

Sales commissions 185,000

Sales salaries expense 385,000

Store supplies expense 21,000

Retained earnings and balance sheet data:

Accounts payable $194,300

Accounts receivable 545,000

Accumulated depreciationoffice buildings and equipment 1,580,000

Accumulated depreciationstore buildings and equipment 4,126,000

Allowance for doubtful accounts 8,450

Available-for-sale investments (at cost) 260,130

Bonds payable, 5%, due 20Y2 500,000

Cash 246,000

Common stock, $20 par(400,000sharesauthorized;100,000sharesissued,94,600outstanding) 2,000,000

Dividends:Cash dividends for common stock 155,120

Cash dividends for preferred stock 100,000

Goodwill 500,000

Income tax payable 44,000

Interest receivable 1,125

InvestmentinPinkberryCo.stock(equitymethod) 1,009,300 Investments-Dream Inc. bonds (long term) 90,000

Merchandise inventory (Dec 31, Year 1,at lower of cost (FIFO) or market 778,000

Office buildings and equipment 4,320,000

Paid-in capital from sale of treasury stock 13,000

Excess of issue price over par:-Common stock 886,800-

Preferred stock 150,000

Preferred 5% stock, $80 par(30,000 shares authorized; 20,000 shares issued) 1,600,000

Premium on bonds payable 19,000

Prepaid expenses 27,400

Retained earnings, January 1, Year 1, 9,319,725

Store buildings and equipment 12,560,000

Treasury stock(5,400sharesofcommonstockatcostof$33pershare) 178,200

Unrealizedgain(loss)onavailable-for-saleinvestments (6,500)

Valuation allowance for available-for-sale investments (6,500)

Prepare income statement- 1.A. make a multiple-step income statement for the year ended December 31, Year 1, concluding with earnings per share. In computing earnings per share, assume that the average number of common shares outstanding was 100,000 and preferred dividends were $100,000. Enter all amounts as positive numbers EXCEPT in the Other income and expenses. In that section only, enter amounts that represent other expenses as negative numbers using a minus sign. Round earnings per share to the nearest cent.

make a retained earnings statement- 2. B make a retained earnings statement for the year ended December 31, Year 1.

make a balance sheet-C. make a balance sheet in report form as of December 31, Year 1.