Romney's Marketing Company has the following adjusted trial balance at December 31, 2015. No dividends were declared. However, 690 shares ($0.10 par value per share) issued at the end of the year for $3,000 are included below: Cash Debit $ 1,510 Credit Accounts receivable 2,380 Interest receivable 170 Prepaid insurance 1,770 Notes receivable (long- 2,870 term) Equipment 15,200 Accumulated depreciation $ 2,840 Accounts payable 2,310 Accrued expenses 3,910 payable Income taxes payable 2,660 Unearned rent revenue 320 Common Stock (840 84 shares) Additional paid-in capital 3,536 Retained earnings 3,670 Sales revenue 37,050 Interest revenue 160 Rent revenue 750 Wages expense 18,100 Depreciation expense 1,760 Utilities expense 420 Insurance expense 710 Rent expense 9,600 Income tax expense 2,800 Total $57,290 $57,290 Prepare a multi-step income statement for 2015. Include earnings per share. (Round your earnings per share to 2 decimal places.)