Romney's Marketing Company has the following adjusted trial balance at December 31, 2015. No dividends were declared. However, 570 shares ($0.10 par value per share) issued at the end of the year for $3,000 are included below: Debit Credit Cash $ 1,580 Accounts receivable 2,400 Interest receivable 200 Prepaid insurance 1,640 Notes receivable (long- 2,850 term) Equipment 15,400 Accumulated depreciation $ 2,970 Accounts payable 2,200 Accrued expenses 3,850 payable Income taxes payable 2,550 Unearned rent revenue 370 Common Stock (800 80 shares) Additional paid-in capital 3,540 Retained earnings 3,380 Sales revenue 37,550 Interest revenue 130 Rent revenue 750 Wages expense 18,100) Depreciation expense 1,720 Utilities expense 360 Insurance expense 770 Rent expense 9,600 Income tax expense 2,750 Total $57,370 $57,370 Prepare a multi-step income statement for 2015. Include earnings per share. (Round your earnings per share to 2 decimal places.)