Rutgers, Inc. has the following data for the year ended December 31, 2025: Net sales $360,000 Loss on discontinued operations $ 30,000 Accounts Payable $126,000 Cost of goods sold $195,000 Interest expense $ 13,000 Accounts receivable $ 96,000 Selling expenses $ 25,000 Dividends paid $ 18,750 Administrative expenses $ 65,000 Inventory $ 86,000 The company has average shares of capital stock outstanding of 10,000 for the year and a tax rate of 20% on all items. Instructions: Prepare a properly formatted multiple-step income statement for Rutgers, Inc. for the year ended December 31, 2025. Be sure to include all earnings per share calculations that would be require