Presented below is information related to Opra Company for 2019. Beginning retained earnings $ 120,400 Sales discounts 55,500 Interest expense 12,700 Sales commission expenses 44,400 Sales returns and allowances 85,000 Sales revenue 5,800,000 Dividend revenue 51,000 Cost of goods sold 1,175,100 Loss on sale of plant assets 85,500 Unrealized gain on held-to-maturity investments 15,000 Loss on the disposition of retail division 95,000 Salaries and wages expense 284,000 Unearned sales revenue 115,000 Freight-Out 45,000 Telephone and Internet expense 19,000 Utilities expense 40,000 Insurance expense 18,000 Advertising expense 85,000 Loss due to Hailstorm 70,000 Depreciation expense 58,000 Write-off-of Goodwill 125,000 Dividends declared and paid on Common Stock 50,000 Dividends declared and paid on Preferred Stock 40,000 During 2019, there were 900,000 shares of common stock outstanding all year. (Assume a tax rate of 30% on all items, unless indicated otherwise.) Instructions Prepare a multiple-step income statement. Opra Company decided to discontinue its entire retail operations and to retain its wholesale operations. On July, Opra sold the retail operations to Ramp Corp. Compute earnings per share as it should be shown on the face of the income statement.