+ The following accounts are taken from the accounting records of Dory Company at December 31, Year 1, after adjustments: Sales revenue Sales salaries expense Administrative salaries expense Depreciation expense: equipment Purchases Purchases returns Freight-in Inventory, 1/1/Y1 Retained earnings, 1/1/Y1 In addition, the following information is available: The inventory on December 31, Year 1, was $75,000. $250,000 14,000 15,000 8,000 160,000 2,000 10,000 80,000 1 60,000 Ten thousand shares of common stock were outstanding during the entire year. Dory paid dividends of $1.00 per share. At the end of October, Dory sold its unprofitable restaurant component. From January through October, the component had incurred an operating loss (pretax) of $14,000. The sale was made at a loss (pretax) of $8,000. The applicable tax rate is 30%. Prepare a Year 1 multiple-step income statement for Dory Company including earnings per share.