Listed below are the accounts for Coltons Peppa Pigs, Inc. at December 31, 2015 and their balances. The amounts listed for the Income Statement accounts are before the closing entry has been posted. The amounts for the Balance Sheet accounts are after the closing entry has been posted.

Accounts Payable $60,000

Accounts Receivable 150,000

Accumulated Depreciation 85,000

Advertising Expense 8,000

Building 200,000

Cash 183,200

Common Stock 10,000

Cost of Goods Sold 460,000

Equipment 100,000

Interest Expense 9,600

Insurance Expense 2,400

Inventory 62,000

Depreciation Expense 46,000

Note Payable 80,000

Office Expense 2,000

Paid in Capital 200,000

Rent Expense 36,000

Retained Earnings 280,200

Sales 900,000

Salaries Payable 8,000

Salary Expense 200,000

Security Deposit 40,000

Tax Expense 37,000

Taxes Payable 12,000

Utilities Expense 10,000

Coltons Peppa Pigs beginning balance (12/31/14) in Retained Earnings was $200,000 and the beginning Common Stock and paid in capital balances were $140,000. The company had 13,000 shares of $1 par value common stock outstanding at the beginning of the year. During 2015 the company paid a dividend of ?????. The corporation issued 7,000 shares of common stock on April 1, 2015. The Note Payable requires annual payments of $10,000 on principal plus interest at 8% on December 31^st.

(You need to do some Figuring to get the common stock correct.) Prepare a Financial Statement and the Earnings per share