The following adjusted trial balance information (with accounts in alphabetical order) for Willis Tour Co. Inc. as at December 31, 2020, was made available after its second year of operations: Account Accounts Payable Accumulated Depreciation, Office Equipment Cash Debit Credit $ 4,200 9,700 $ 19,200 Common Shares, 37,000 authorized; 10,000 issued and outstanding Dividends Payable 14,200 6,200 Gain on Expropriation of Land and Building 42,000 Income Tax Expense Income Tax Payable 13,200 3,700 Loss on Sale of Office Equipment 15,200 Notes Payable (due in 18 months) 10,200 Office Equipment 73,000 Operating Expenses 212,500 Preferred Shares, $0.30 non-cumulative; 6,700 shares authorized; 2,000 shares issued and outstanding 11,700 Prepaid Rent Retained Earnings Ticket Sales Totals 24,200 17,400 238,000 $357,300 $357,300 Required: The dividends declared by Willis in the amount of $6.200 during the year ended December 31, 2020, were debited directly to retained earnings. Prepare an income statement (in multi-step format), and a classified balance sheet for Willis Tour Co. Inc. using the Information provided. Include the appropriate presentation for earnings per share. (Round the "Earnings per Share" answers to 2 decimal places. Negative amounts should be indicated by a minus sign.) WILLIS TOUR CO. INC.