Shown below is an income statement for 2017 that was prepared by a poorly bookkeeper of Howell Corporation. Howell Corporation INCOME STATEMENT December 31, 2017 Sales revenue Investment revenue Cost of goods sold Selling expenses Administrative expenses Interest expense Income before special items Special items 815,00 19,500 (408,500 (145,000 (195,000 (13,000 73,000 Loss on disposal of a component of the business Net federal income tax liability Net income (40,000 (19.900 $ 23,100 Instructions: Prepare a multiple-step income statement for 2017 for Howell Corporation presented in accordance with generally accepted accounting principles (including format terminology). Howell Corporation has 50,000 shares of common stock outstanding and h 30% federal income tax rate on all tax related items. Round all earnings per share figures nearest cent