The following balances were taken from the books of Bramble Corp. on December 31, 2025. Interest revenue $87,650 Accumulated depreciation-equipment $41,650 Cash 52,650 Accumulated depreciation-buildings 29.650 Sales revenue 1,381,650 Notes receivable 156,650 Accounts receivable 151,650 Selling expenses 195,650 Prepaid insurance 21,650 Accounts payable 171,650 Sales returns and allowances 151,650 Bonds payable 101,650 Allowance for doubtful accounts 8,650 Administrative and general expenses 98,650 Sales discounts 46,650 Accrued liabilities 33,650 Land 101,650 Interest expense 61,650 Equipment 201,650 Notes payable 101,650 Buildings 141,650 Loss from earthquake damage 151,650 Cost of goods sold 622,650 Common stock 501,650 Retained earnings 22,650 Assume the total effective tax rate on all items is 20%. Prepare a multiple-step income statement; 100,000 shares of common stock were outstanding during the year. (Round earnings per share to 2 decimal places, eg. 1.48. Enter other revenue and gains before other expenses and losses)