II. The partial trial balance of Mkinnon Inc. included the following accounts as of December 31, 2022: Debits Credits Sales revenue Interest revenue Gain on sale of investments Unearned rent revenue $8,400,000 60,000 120,000 140,000 Common Stock 3,000,000 Cash 390,000 Merchandise Inventory 160,000 Cost of goods sold 6,100,000 Wages and salaries 600,000 Sales returns & allowance 200,000 Interest expense 30,000 Rent or lease expense 500,000 Prepaid insurance expense 145,000 Mkinnon had 300,000 shares of common stock outstanding throughout the year. Income tax expense has not yet been accrued (so, you must compute income tax expense). The tax rate on all items is 40%. A pretax $250,000 gain was recognized on the sale of Division Y (a major component of the company) on March 1, 2022. This division had earned a pretax operating income of $650,000 from January 1, 2022 to February 28, 2022. Prepare a multiple-step income statement for the year ending December 31, 2022. Some of the above accounts are not reported on the income statement. You must report the earnings per share