Tempe Corporation's capital structure consists of 50,000 shares of common stock. The December 31, 2021 account balances are listed below (except as noted). All adjusting entries have been made except for the accrual of taxes (20% tax rate). Sales $1,421,000 Purchase Discounts 21,000 Purchases 693,000 Loss on Discontinued Operations 95,000 Selling Expenses 134,000 Cash 64,000 Accounts Receivable 93,000 Common Stock 250,000 Accumulated Depreciation 176,000 Dividend Revenue 9,500 Inventory, January 1, 2021 142,000 Unearned Service Revenue 7,500 Accrued Interest Payable 1,700 Land 463,000 Patents 60,000 Retained Earnings, January 1, 2021 310,000 Interest Expense 11,500 General and Administrative Expenses 145,000 Dividends Declared 32,000 Allowance for Doubtful Accounts 5,800 Notes Payable (maturity 7/1/25) 187,000 Machinery and Equipment 468,000 Office Supplies 35,000 Accounts Payable 46,000 Inventory, December 31, 2021 158,000 REQUIRED: a) Prepare a 2021 multi-step income statement; include EPS. Refer to the Cabrera (Illustration 4.2) and Poquito (Illustration 4.8) Company examples in Chapter 4 of the text for format suggestions (Also, refer to Illustration 4.10). Many items in these format examples are not applicable to this homework problem. b) Prepare a 2021 retained earnings statement. Refer to the Stricker example (illustration 4.19) in Chapter 4 of the text for format suggestions. No corrections of prior periods exist.