p4-3 The accounts of Consolidated Can contain the following amounts at December 31, 2012: Prepare a multiple-step income statement combined with a reconciliation of retained earnings for the year ended December 31, 2012. Cost of products sold 410,000 Dividends 3,000 Extraordinary gain (net of tax) 1,000 Income taxes 9,300 Interest expense 8,700 Other income 1,600 Retained earnings, 1/1 270,000 Sales 480,000 Selling and administrative expense 42,000