S13-12 Preparing a corporate income statement ABC C particular order, at December 31, 2018: Other Income and (Expenses) Net Sales Revenue Gain on Discontinued Operations orporation's accounting records include the following items, listed in no $ (7,200) Cost of Goods Sold $30,000 81,000 Operating Expenses 25,000 3,600 The income tax rate for ABC Corporation is 39%. Prepare ABC's income statement for the year ended December 31, 2018. Omit carnings per share. Use the multi-step format. S13-13 Reporting earnings per share Return to the ABC data in Short Exercise S13-12. ABC had 8,000 shares of common stock outstanding during 2018. ABC declared and paid preferred dividends of $4,00 during 2018. Show how ABC reports EPS data on its 2018 income statement