The following balances were taken from the books of Pina Corp. on December 31, 2017 Interest revenue Cash Sales revenue Accounts receivable Prepaid insurance Sales returns and allowances Allowance for doubtful accounts Sales discounts Land Equipment Buildings Cost of goods sold 52,100 1,381,100 151,100 21,100 151,100 8,100 46,100 101,100 201,100 141,100 622,100 $87,100 Accumulated depreciation-equipment $41,100 29,100 156,100 195,100 171,100 101,100 98,100 33,100 61,100 101,100 151,100 501,100 22,100 Accumulated depreciation-buildings Notes receivable Selling expenses Accounts payable Bonds payable Administrative and general expenses Accrued liabilities Interest expense Notes payable Loss from earthquake damage Common stock Retained earnings Assume the total effective tax rate on all items is 34% 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, e.g. 1.48