The following account balances were included in the trial balance of Blue Company at December 31 , 2021 (in Rp): Additional information: a. Company had the policy that for Depreciation expense, Repair expense, also Telephone and internet expense should be divided by 75% for Sales Department and 25% for Administrative Department. b. Dividends declared consist of 20% for preference shareholders and the rest for ordinary shareholders. c. The Retained earnings account had a balance of Rp 842.500.000 at the beginning of period and 80.000 ordinary shares outstanding. d. Income tax is 22% for the year. Required: Prepare the income statement Blue Company for the period (including calculation of earnings per share) and give your explanation