Liner Company has the following adjusted trial balance at December 31 of the current year. No dividends were declared: however, 400 additional shares were issued during the year for $2.000. Credit Debit $ 2,709 3,689 129 603 3,888 12,000 $ 2, eee 1,680 3,820 2,980 Cash Accounts receivable Interest receivable Prepaid expenses Notes receivable Equipment Accumulated depreciation Accounts payable Accrued liabilities Income taxes payable Deferred rent revenue Contributed capital (500 shares) Retained earnings Sales revenue Interest revenue Rent revenue Wages expense Depreciation expense Utilities expense Insurance expense Rent expense Income tax expense Total 2,480 1,080 45, cee 12e 38e 20,609 2, e88 1, 229 603 10,00 3,900 $59,748 $59,740 Required: 1. Prepare a statement of earnings in good form for the current year. Include earnings per share. (Round "Earnings per share" to 2 decimal places.) LINER COMPANY Statement of Earnings For the Year Ended December 31 Revenues: Sales Interest S 45,000 120 300 Rent Total revenues 45,420 Expenses Wages Depreciation Utilities 20,600 2.000 1.220 800 Insurance Rent Income tax expense Total pre-tax expenses 10.000 3.900 38,320 Earnings before income taxes Earnings per share