Shown below is revenue, expense, gain and loss information for AAA corporation for 2019

Administrative expense 215,000 Cost of merchandise sold 408,500 interest expense 13,000 dividend revenue 19,500 pre-tax loss on disposal of a component of the business 30,000 loss from write-down of inventory 70,000 sales revenue 945,000 selling expense 145,000

prepare a multiple step income statement, in proper from for 2018 for aaa corporation that is presented in accordance with generally accepted accounting principles ( including format and terminology). aaa corporation has 75, 000 shares of common stock out standing and has a 20% federal income tax rater related items. round all earnings per shares figures to the nearest cent.