Need help with this one please....

The following information for Decher Automotives covers the year ended 2012:

Administrative expense $62,000

Dividend income 10,000

Income taxes $100,000

Interest expense 20,000

Merchandise inventory, 1/1 650,000

Merchandise inventory, 12/31 440,000

Flood loss (net of tax) 30,000

Purchases 460,000

Sales 1,000,000

Selling expenses 43,000

a. Prepare a multiple-step income statement.

b. Assuming that 100,000 shares of common stock are outstanding, calculate the earnings per share before extraordinary items and the net earnings per share.

c. Prepare a single-step income statement.