PART B - Multiple Income Statement and Comprehensive Income Presented below is information related to Daniel Company for the year 2021 Net sales Cost of goods sold Selling expenses Administrative expenses General expenses Dividend revenue 130.000 Interest revenue 620,000 Interest expense 145.000 Write-off goodwill due to impairment 175,000 Dividends declared 120,000 Loss from sales equipment 240,000 Gain from disposal plant assets 133,000 112,000 Unrealizable gain for trading securities 110,000 Unrealizable loss for available for sales Federal tax rate of 30% on all items $1.999,000 1.200,000 195,000 170,000 120,000 Instructions Prepare a multiple-step income statement for 2021 and comprehensive income. Assume the 200,000 shares of Common stock were outstanding during 2017. Calculate the earning per share, the shares of common atook outstanding were 400,000