should be positive. (Round earnings per ahare to the nearest cent) PART.1 PART.2.B... Instructions Labols and Amount Desoriptions Income Statement Instructions Income Statement data: Advertising expense Cost of merchandise sold $150,000 Dolvery expense 3,700,000 Depreciation expense-ofice buldings and equipment 30.000 Depreciation expense-store buldings and oqupment 30,000 Gain on saie of investments 100,000 Income trom Pinkberry Co. investment 4. incame tax expense 76,800 Interest expense 142,000 Interest revenue 21,000 Miscellaneous administrative expense 8.720 Miscellaneous selling expense 7.500 14.000 that amount as a negaste nunber uning a minus sign, 4.01:PART.1 4 (Part B) 401.PART2.B... Labels and Amount Descriptions incomo Statement Instructions Investiment in Pinkberry Co, stock (equity metrod) investrent in Dream inc bonds (long term) Merchandso inwentory (December 31, 20 25), 1.009 .300 90,000 at iewor of eost (F) of of market Otloe builangs and equipment Paid-in capital trom sale of treasury stock Excess of lasue proe over par-ocmmon stock Excess of issue price over par-preferrod slock Proferred $1 stock, $80 par (30,000 shares authorized; 20,000 thaves iaved) Promium on bonds payabie Pregaid expenses Instructims Alowance for doublid socoures Avaithbie-for-ase invesiments (ar cos) 6.450 Boods payabie, 5 , due n ro years. 260.130 Gash 500.000 Cemmon stock s:0 par 286,000 2,000,000 Bhidende: Cash divisends for common sack Cash sivisends foe preterred stock Goodwal Inceme tro provible Inierest recelvabie 155,120 100,800 500.000 44,000 investrent in Pinkterry Co, slock (equily methed) 1,125 1,000300