Ocean Corporation's accounting records include the following items, listed in no particular order, at December $31,2025$:

View the data.

The income tax rate for OceanCorporation is $36$Prepare OceanCorporation's income statement for the year ended December$3120250$mit earnings per share. Use a multi$-$step format.

Prepare the income statement through the income before taxes, then complete the income statement through the net income. $($Use parentheses or a minus sign to enter other expenses.$)$

Ocean Corporation

Income Statement

Year Ended December $31,2025$

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Income Before Income Taxes