The following balances were taken from the books of Sheffield Corp. on December 31, 2017.

Interest revenue		$87,600		Accumulated depreciationequipment		$41,600
Cash		52,600		Accumulated depreciationbuildings		29,600
Sales revenue		1,381,600		Notes receivable		156,600
Accounts receivable		151,600		Selling expenses		195,600
Prepaid insurance		21,600		Accounts payable		171,600
Sales returns and allowances		151,600		Bonds payable		101,600
Allowance for doubtful accounts		8,600		Administrative and general expenses		98,600
Sales discounts		46,600		Accrued liabilities		33,600
Land		101,600		Interest expense		61,600
Equipment		201,600		Notes payable		101,600
Buildings		141,600		Loss from earthquake damage		151,600
Cost of goods sold		622,600		Common stock		501,600
				Retained earnings		22,600

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.)

Can you post any calculations you made to go along with the answers? Thank you