On your own paper, in the working papers, or using a spreadsheet, prepare the following:

a. Prepare a multiple-step income statement for the year ended December 31, 2014, concluding with earnings per share. In computing earnings per share, assume that the average number of common shares outstanding was 100,000 and preferred dividends were $100,000. (Round earnings per share to the nearest cent.) Save your calculations and enter the requested amounts below.

b. Prepare a retained earnings statement for the year ended December 31, 2014. Save your calculations and enter the requested amounts below.

c. Prepare a balance sheet in report form as of December 31, 2014. Save your calculations and enter the requested amounts below.

If required, only use the minus sign to indicate net loss before income tax, net loss, or a deficit balance in retained earnings.

Gross profit	$
Total selling expenses	$
Total administrative expenses	$
Total operating expenses	$
Income from operations	$
Net other expenses and income	$
Income tax	$
Net income	$
Earnings per common share (rounded to the nearest cent)	$
Retained earnings, January 1, 2014	$
Total current assets	$
Investment in Dream Inc. bonds	$
Total property, plant, and equipment	$
Total assets	$
Total current liabilities	$
Net long-term liabilities	$
Total liabilities	$
Total paid-in capital preferred 5% stock	$
Total paid-in capital common stock, $20 par	$
Total paid-in capital	$
Retained earnings, December 31, 2014	$
Total stockholders' equity	$

Honestly just need help with the earnings per common stock. I think I have the others right, but if you could answer those too so I can check my work it would be much appreciated. Thank you.

Income statement data: Advertising expense Cost of merchandise sold Delivery expense Depreciatio Depreciation expense-store buildings and equipment Dividend revenue Gain on sale of investment Income from Pinkberry Co. investment Income tax expense Interest expense Interest revenue Miscellaneous administrative expense Miscellaneous selling expense Office rent expense Office salaries expense Office supplies expense 150,000 3,700,000 30,000 30,000 100,000 4,500 4,980 76,800 n expense-office buildings and equipment 21,000 2,720 14,000 50,000 170,000 10,000 5,254,000 185,000 385,000 21,000 ales commnissions Sales salaries expense Store supplies expense Retained earnings and balance sheet data: Accounts receivable Accumulated depreciation-office buildings and equipment Accumulated depreciation-store buildings and equipment Allowance for doubtful acco Available-for-sale investments (at cost) Bonds payable, 5%, due 2022 545,000 1,580,000 4,126,000 8,450 260,130 500,000 246,000 unts Common stock, $20 par (400,000 shares authorized 100,000 shares issued, 94,600 outstanding) Dividends 2,000,000 Cash dividends for common stock 155,120 100,000 66,240 500,000 44,000 1,125 1,009,300 90,000 Cash dividends for preferred stock Stock dividends for common stock Goodwill Income tax payable Interest receivable Investment in Pinkberry Co.stock (equity method) Investment in Dream Inc. bonds (long term) Merchandise inventory (December 31, 2014), at lower of cost (FIFO) or market Office buildings and equipment Paid-in capital from sale of treasury stock Excess of issue price over par-common stock Excess of issue price over par-preferred stock Preferred 5% stock, $80 par (30,000 shares authorized; 4,320,000 886,800 150,000 20,000 shares issued) Premium on bonds payable 1,600,000 19,000 repaid expenses Retained earnings, January 1, 2014 Store buildings and equipment Treasury stock (5,400 shares of common stock at cost of 9,319,725 12,560,000 $33 Unrealized gain (loss) on available-for-sale investments Valuation allowance for available-for-sale investments (6,500) (6,500)